---
title: O.C.G.A. § 48-6-92. Taxation of banks and building and loan associations under article exclusive; exception.
collection: code
id: 48-6-92
cite_as: O.C.G.A. § 48-6-92 (2025)
canonical_url: https://georgiacommons.org/code/48-6-92
md_url: https://georgiacommons.org/code/48-6-92.md
text_url: https://georgiacommons.org/code/48-6-92/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=970
date: 2025
status: reserved
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.
up: https://georgiacommons.org/code/48-6.md
previous: https://georgiacommons.org/code/48-6-91.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
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. § 48-6-92. Taxation of banks and building and loan associations under article exclusive; exception.

No text is printed for this reserved section.

## History

Ga. L. 1937-38, Ex. Sess., p. 170, § 2; Ga. L. 1973, p. 924, § 3; Ga. L. 1976, p. 405, § 4; Ga. L. 1978, p. 1448, § 1; Code 1933, § 91A-3306, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 60; repealed by Ga. L. 1983, p. 1350, § 7, effective January 1, 1984.

## Editor's Notes

Ga. L. 1983, p. 1350, § 7 repealed and reserved this Code section, effective January 1, 1984.