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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
Universal Citation: GA Code § 48-6-90 (2022)
As used in this article, the term:
- “Bank” means any financial institution chartered under the laws of any state or under the laws of the United States which is authorized to receive deposits in this state and which has a corporate structure authorizing the issuance of capital stock.
- “Depository financial institution” means a bank or a savings and loan association.
- “Savings and loan association” means any financial institution, other than a credit union, chartered under the laws of any state or under the laws of the United States which is authorized to receive deposits in this state and which has a mutual corporate form.
History. Code 1981, § 48-6-90 , enacted by Ga. L. 1996, p. 181, § 2.
Editor’s notes.
Ga. L. 1996, p. 181, § 2, renumbered former Code Section 48-6-90 as Code Section 48-6-90.1 and enacted this Code section and provided that it shall be applicable to all returns due on or after March 1, 1997.
Ga. L. 1996, p. 181, § 10, not codified by the General Assembly, provides for a study and report by the state revenue commissioner regarding the effect of the Act on revenue received by the state, counties, and cities in 1997 and 1998 from the tax imposed by Article 4 of Chapter 6 of Title 48 of the Code.
Law reviews.
For review of 1996 revenue and taxation legislation, see 13 Ga. U.L. Rev. 294 (1996).
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