---
title: O.C.G.A. § 7-1-628.15. Tax treatment.
collection: code
id: 7-1-628.15
cite_as: O.C.G.A. § 7-1-628.15 (2025)
canonical_url: https://georgiacommons.org/code/7-1-628.15
md_url: https://georgiacommons.org/code/7-1-628.15.md
text_url: https://georgiacommons.org/code/7-1-628.15/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t7-t8-(v5)-2024-pdf.pdf?sfvrsn=6386add7_0#page=349
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/7-1.md
previous: https://georgiacommons.org/code/7-1-628.14.md
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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: BANKING AND FINANCE / FINANCIAL INSTITUTIONS / BANKS AND TRUST COMPANIES / INTERSTATE BANKING AND BRANCHING BY MERGER
---

# O.C.G.A. § 7-1-628.15. Tax treatment.

(a) All banks engaged in interstate banking and branching in this state shall be obliged to adhere to the tax laws and regulations of Title 48 which pertain to such activities.

(b) The Department of Revenue shall address the tax treatment of financial organizations before June 1, 1997, in order to provide timely and appropriate taxation of banks which have adjusted their corporate structures according to this part and federal law.

## History

Code 1981, § 7-1-628.15, enacted by Ga. L. 1996, p. 279, § 2.