2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 6 - Taxation of Intangibles (Arts. 1 — 4)
Article 4 - Taxation of Financial Institutions (§§ 48-6-90 — 48-6-98)
Annotations
Notes
Editor’s notes.Ga. L. 1983, p. 1350, § 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.
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.
Research References & Practice Aids
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.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 6
- § 48-6-90. Definitions
- § 48-6-90.1. Depository financial institutions subject to state and local taxation as business corporations
- § 48-6-91. Exemption for domestic international banking facilities
- § 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; credits
- § 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; return required; annual report; 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
