Official Code of Georgia Annotated

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

48-6-90.1. Depository financial institutions subject to state and local taxation as business corporations.

Active

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

Except as is otherwise provided in this title, depository financial institutions shall be subject to all forms of state and local taxation in the same manner and to the same extent as other business corporations in Georgia.

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

Ga. L. 1927, p. 56, § 11; Code 1933, § 92-2406; Ga. L. 1935, p. 11, § 11; Ga. L. 1955, p. 450, §§ 1, 2; Ga. L. 1959, p. 327, § 1; Ga. L. 1966, p. 284, § 1; Ga. L. 1973, p. 924, § 3; Code 1933, § 92-2406, enacted by Ga. L. 1975, p. 147, § 1; Ga. L. 1976, p. 405, § 7; Code 1933, § 91A-3301, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1350, § 5; Code 1981, § 48-6-90.1, as redesignated by Ga. L. 1996, p. 181, § 2.

Law reviews

For article surveying legislative and judicial developments in Georgia local government law for 1978-79, see 31 Mercer L. Rev. 155 (1979). For survey article on constitutional law, see 34 Mercer L. Rev. 53 (1982). For survey article on local government law, see 34 Mercer L. Rev. 225 (1982). For review of 1996 revenue and taxation legislation, see 13 Ga. U.L. Rev. 294 (1996).

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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.

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