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Georgia Commons

Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 6. TAXATION OF INTANGIBLES · Artículo 4. TAXATION OF FINANCIAL INSTITUTIONS

48-6-90. Definitions.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. As used in this article, the term:

  2. (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.#

  3. (2)

    “Depository financial institution” means a bank or a savings and loan association.#

  4. (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.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 967; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.