§ 46-102. Practitioners exclusively practicing for a government.  


Latest version.
  • Any practitioner whose office is maintained by and who is employed in practice exclusively by the United States, the state, a municipality or county of the state, instrumentalities of the United States, the state, or a municipality or county of the state shall not be required to obtain a license or pay an occupation tax.

(Code 1986, § 14-14; Ord. No. O-95-12-41, 12-21-1995)

State law reference

Exemptions generally, O.C.G.A. § 48-13-13.