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 corpo
- § 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; c
- § 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