There is a newer version of the Georgia Code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
§ 48-6-94 - Rate of taxation of moneyed capital competing with national banks
O.C.G.A. 48-6-94 (2010)48-6-94. Rate of taxation of moneyed capital competing with national banks
All moneyed capital in the hands of individual citizens of this state coming into competition with the business of national banks shall be subject to taxation at the rate applicable to the national banks.
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