---
title: O.C.G.A. § 48-6-90. Definitions.
collection: code
id: 48-6-90
cite_as: O.C.G.A. § 48-6-90 (2025)
canonical_url: https://georgiacommons.org/code/48-6-90
md_url: https://georgiacommons.org/code/48-6-90.md
text_url: https://georgiacommons.org/code/48-6-90/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. Definitions.

As used in this article, the term:

(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.

(2) “Depository financial institution” means a bank or a savings and loan association.

(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.

## 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).