Georgia Code
Chapter 6 - Taxation of Intangibles
Article 4 - Taxation of Financial Institutions

§ 48-6-90. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-6-90.1. Depository Financial Institutions Subject to State and Local Taxation as Business Corporations - Except as is otherwise provided in this title, depository financial...

§ 48-6-91. Domestic International Banking Facilities; Place of Business; Exemption From State or Local Tax, License, or Fee - Domestic international banking facilities operating in this state pursuant to...

§ 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 - History. Ga. L. 1937-38, Ex. Sess., p. 156, § 2;...

§ 48-6-94. Rate of Taxation of Moneyed Capital Competing With National Banks - All moneyed capital in the hands of individual citizens of...

§ 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 - History. Ga. L. 1975, p. 154, § 3; Code 1933,...

§ 48-6-96. Exemptions, Credits, and Deductions From Taxation of Depository Financial Institutions Filing Consolidated Returns With Parent Organization - No depository financial institution shall be deprived of the benefit...

§ 48-6-97. Taxation of Credit Unions; Legislative Intent to Tax State and Federally Chartered Credit Unions Equally - Except as otherwise provided by law, credit unions organized under...

§ 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...