2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 6 - Taxation of Intangibles
Article 4 - Taxation of Financial Institutions


Editor's notes.

- 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.

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