Georgia Code
Article 4 - Taxation of Financial Institutions
§ 48-6-98. Legislative Intent to Tax All Depository Financial Institutions Equally; Interim Special Tax Limitation for Savings and Loan Associations

It is the intent of the General Assembly of the State of Georgia that depository financial institutions shall be taxed in the same manner and to the same extent for purposes of state taxation. It is the further intent of the General Assembly of Georgia that depository financial institutions shall be taxed in the same manner and to the same extent by the individual political subdivisions in which they have an office or place of business; provided, however, that the following distinctions shall be made to recognize differences between banks and savings and loan associations:
History. Code 1981, § 48-6-98 , enacted by Ga. L. 1983, p. 1350, § 10; Ga. L. 1984, p. 22, § 48.

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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