2020 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 Gross Receipts; 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
- Ga. L. 1983, p. 1350, ยง 15, effective January 1, 1984, not codified by the General Assembly, provides that should subsection (e) of Code Section 48-6-93 or paragraph (11) of subsection (b) of Code Section 48-7-21 be declared invalid or unconstitutional, it is the intent of the General Assembly that the entire Act be held invalid and the method of taxation affected by the Act revert to the method in effect prior to January 1, 1984.
RESEARCH REFERENCES
ALR.
- Discrimination in state taxation of national banks or national bank shares, 87 A.L.R. 846.
Tax on bank stock as payable out of assets of insolvent bank or trust company, 87 A.L.R. 1018.
"Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 A.L.R. 361.
