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2019 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
- § 48-6-92. Taxation of banks and building and loan associations under article exclusive; exception
- § 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 grossreceipts; return required; annual report of commissioner; credits
- § 48-6-96. Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization
- § 48-6-97. Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally
- § 48-6-98. Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations
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