There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 6 - TAXATION OF INTANGIBLES
ARTICLE 4 - TAXATION OF FINANCIAL INSTITUTIONS
§ 48-6-91 - Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee
O.C.G.A. 48-6-91 (2010)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 Article 5A of Chapter 1 of Title 7, the "Domestic International Banking Facility Act," and engaging only in those activities authorized pursuant to that article shall not be deemed to maintain a place of business in this state and shall not be subject to any state or local tax, license, or fee solely because of such activities.
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