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2022 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. [Reserved] 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
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