Georgia Code, Title 48, Chapter 6, Article 4 - Taxation of Financial Institutions

• § 48-6-90 - Definitions
  As used in this article, the term: (1) "Bank" means any financial institution chartered under the laws of any state or under the laws...
• § 48-6-90.1 - Depository Financial Institutions Subject to State and Local Taxation As Business Corporations
  Except as is otherwise provided in this title, depository financial institutions shall be subject to all forms of state and local taxation in the...
• § 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,"...
• § 48-6-92 - Taxation of Banks and Building and Loan Associations Under Article Exclusive; Exception
  Reserved. Repealed by Ga. L. 1983, p. 1350, § 7, effective January 1, 1984.
• § 48-6-93 - Local Business License Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Return Required; Allocation of Gross Receipts; Tax Credited Against State Corporate Income Tax Liability
  (a) Municipalities and counties may each levy and collect a business license tax from depository financial institutions having an office located within their respective...
• § 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...
• § 48-6-95 - Special State Occupation Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Determining Gross Receipts; Return Required; Annual Report of Commissioner; Credits
  (a) There is imposed a special state occupation tax on each depository financial institution that conducts business or owns property in this state. The...
• § 48-6-96 - Exemptions, Credits, and Deductions From Taxation of Depository Financial Institutions Filing Consolidated Returns With Parent Organization
  No depository financial institution shall be deprived of the benefit of any exemption, deduction, or credit authorized by law as a consequence of its...
• § 48-6-97 - Taxation of Credit Unions; Legislative Intent to Tax State and Federally Chartered Credit Unions Equally
  Except as otherwise provided by law, credit unions organized under the provisions of Chapter 1 of Title 7, the "Financial Institutions Code of Georgia,"...
• § 48-6-98 - Legislative Intent to Tax All Depository Financial Institutions Equally; Interim Special Tax Limitation for Savings and Loan Associations
  It is the intent of the General Assembly of the State of Georgia that depository financial institutions shall be taxed in the same manner...

Last modified: October 14, 2016