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2019 Georgia Code
Title 7 - Banking and Finance
Chapter 1 - Financial Institutions
Article 2 - Banks and Trust Companies
Part 20 - Interstate Banking and Branching by Merger
§ 7-1-628.15. Tax treatment
Universal Citation: GA Code § 7-1-628.15 (2019)
(a) All banks engaged in interstate banking and branching in this state shall be obliged to adhere to the tax laws and regulations of Title 48 which pertain to such activities.
(b) The Department of Revenue shall address the tax treatment of financial organizations before June 1, 1997, in order to provide timely and appropriate taxation of banks which have adjusted their corporate structures according to this part and federal law.
Code 1981, § 7-1-628.15, enacted by Ga. L. 1996, p. 279, § 2.
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