Corporations engaged in practice of professional geology, § 43-19-25

Corporations engaged in business of selling hearing aid devices or instruments at retail, § 43-20-19. Refusal of license to 847 14-7-2 CORPORATIONS & PARTNERSHIPS practice medicine for engaging in practice as officer or employee of corporation other than one organized pursuant to this chap- 14-7-2 ter, § 43-34-9. Granting of real estate broker’s licenses to corporations or partnerships, § 43-40-10. COMMENT Note to 1986 Amendment Paragraph (3) was amended in 1986 to add the phrase ‘‘whether domestic or foreign,’’ effectively reversing a 1970 Attorney General’s opinion. (Op. Att’y Gen. No. 70-64). That opinion provided that a foreign professional corporation was not entitled to a certificate of authority to transact business in Georgia because the definition of ‘‘professional corporation’’ did not expressly refer to foreign professional corporations. Under the first sentence of § 14-7-3, however, licensure by the proper Georgia authority remains a prerequisite to a valid election to practice as a professional corporation in this State, whether as a Georgia professional corporation or as a foreign professional corporation qualified to do business in Georgia.