Under Section14-2-1602, a shareholder is entitled to inspect and copy the articles of incorporation and all amendments. The factors to be considered include tax issues, liability issues, capital needs and the type of business, among many others.The following guidance applies to completing a sales and use tax return (ST-3) on GTC for sales that occur on or after April 1, 2018. Issue Stock to Shareholders. The registered agent is the person or entity designated to receive any service of process, documents, or other official communication on behalf of the business. The registered agent is the person or entity designated to receive any service of process, documents, or other official communication on behalf of the business. When a corporation is formed, an initial number of shares of stock must be declared. These shares of stock are the mechanism for ownership. Georgia residents can vote for or against three state measures related to taxation on the ballot for the Nov. 5 general election next month.