§ 74-186. Exemptions.

No tax shall be imposed hereunder:

(1)

Upon a permanent resident.

(2)

Upon a corporation or association organized and operated exclusively for religious, charitable, or educational purposes, or for one or more such purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(Code 1983, § 33-6-6; Res. No. 06-0472, 5-3-06)

State law reference

Exemptions from tax, O.C.G.A. § 48-13-51.