---
title: O.C.G.A. § 48-6-90.1. Depository financial institutions subject to state and local taxation as business corporations.
collection: code
id: 48-6-90.1
cite_as: O.C.G.A. § 48-6-90.1 (2025)
canonical_url: https://georgiacommons.org/code/48-6-90.1
md_url: https://georgiacommons.org/code/48-6-90.1.md
text_url: https://georgiacommons.org/code/48-6-90.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=967
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / TAXATION OF INTANGIBLES / TAXATION OF FINANCIAL INSTITUTIONS
---

# O.C.G.A. § 48-6-90.1. Depository financial institutions subject to state and local taxation as business corporations.

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.

## 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).