---
title: O.C.G.A. § 48-6-94. Rate of taxation of moneyed capital competing with national banks.
collection: code
id: 48-6-94
cite_as: O.C.G.A. § 48-6-94 (2025)
canonical_url: https://georgiacommons.org/code/48-6-94
md_url: https://georgiacommons.org/code/48-6-94.md
text_url: https://georgiacommons.org/code/48-6-94/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=972
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.
up: https://georgiacommons.org/code/48-6.md
previous: https://georgiacommons.org/code/48-6-93.md
next: https://georgiacommons.org/code/48-6-95.md
index: https://georgiacommons.org/code/index.md
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. § 48-6-94. Rate of taxation of moneyed capital competing with national banks.

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.

## 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.