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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

48-6-94. Rate of taxation of moneyed capital competing with national banks.

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

  1. All moneyed capital in the hands of individual citizens of this state coming into competition with the business of national banks shall be subject to taxation at the rate applicable to the national banks.

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. 1937-38, Ex. Sess., p. 156, § 3; Ga. L. 1973, p. 924, § 3; Ga. L. 1976, p. 405, § 2; Code 1933, § 91A-3305, enacted by Ga. L. 1978, p. 309, § 2.

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 972; merge action: carried; file SHA-256 bb15f8d0d693.