Taxation of Financial Institutions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Taxation of Intangibles
  5. Taxation of Financial Institutions

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Section
48-6-90

Definitions

Section
48-6-90.1

Depository Financial Institutions Subject to State and Local Taxation as Business Corporations

Section
48-6-91

Domestic International Banking Facilities; Place of Business; Exemption From State or Local Tax, License, or Fee

Section
48-6-92

Taxation of Banks and Building and Loan Associations Under Article Exclusive; Exception

Section
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

Section
48-6-94

Rate of Taxation of Moneyed Capital Competing With National Banks

Section
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

Section
48-6-96

Exemptions, Credits, and Deductions From Taxation of Depository Financial Institutions Filing Consolidated Returns With Parent Organization

Section
48-6-97

Taxation of Credit Unions; Legislative Intent to Tax State and Federally Chartered Credit Unions Equally

Section
48-6-98

Legislative Intent to Tax All Depository Financial Institutions Equally; Interim Special Tax Limitation for Savings and Loan Associations