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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 6. TAXATION OF INTANGIBLES · Article 4. TAXATION OF FINANCIAL INSTITUTIONS

48-6-90. Definitions.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. As used in this article, the term:

  2. (1)

    “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.#

  3. (2)

    “Depository financial institution” means a bank or a savings and loan association.#

  4. (3)

    “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.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

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.

Law reviews

For review of 1996 revenue and taxation legislation, see 13 Ga. U.L. Rev. 294 (1996).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 967; merge action: carried; file SHA-256 bb15f8d0d693.