Georgia Code
Article 4 - Taxation of Financial Institutions
§ 48-6-90. Definitions

As used in this article, the term:
History. Code 1981, § 48-6-90 , enacted by Ga. L. 1996, p. 181, § 2.
Editor’s notes.
Ga. L. 1996, p. 181, § 2, renumbered former Code Section 48-6-90 as Code Section 48-6-90.1 and enacted this Code section and provided that it shall be applicable to all returns due on or after March 1, 1997.
Ga. L. 1996, p. 181, § 10, not codified by the General Assembly, provides for a study and report by the state revenue commissioner regarding the effect of the Act on revenue received by the state, counties, and cities in 1997 and 1998 from the tax imposed by Article 4 of Chapter 6 of Title 48 of the Code.
Law reviews.
For review of 1996 revenue and taxation legislation, see 13 Ga. U.L. Rev. 294 (1996).

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 6 - Taxation of Intangibles

Article 4 - Taxation of Financial Institutions

§ 48-6-90. Definitions

§ 48-6-90.1. Depository Financial Institutions Subject to State and Local Taxation as Business Corporations

§ 48-6-91. Domestic International Banking Facilities; Place of Business; Exemption From State or Local Tax, License, or Fee

§ 48-6-93. Local Business License Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Return Required; Allocation of Gross Receipts; Tax Credited Against State Corporate Income Tax Liability

§ 48-6-94. Rate of Taxation of Moneyed Capital Competing With National Banks

§ 48-6-95. Special State Occupation Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Determining Gross Receipts; Return Required; Annual Report of Commissioner; Credits