Georgia Code § 48-6-91 - Domestic International Banking Facilities; Place of Business; Exemption From State or Local Tax, License, or Fee

Domestic international banking facilities operating in this state pursuant to Article 5A of Chapter 1 of Title 7, the "Domestic International Banking Facility Act," and engaging only in those activities authorized pursuant to that article shall not be deemed to maintain a place of business in this state and shall not be subject to any state or local tax, license, or fee solely because of such activities.

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Last modified: October 14, 2016