Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ga/statute/48/chapter-6/article-4 — Taxation of Financial Institutions · Axiom
Axiom
/
Georgia
/
Statutes
/
Title 48
/
§ chapter-6
Taxation of Financial Institutions
10 sections
48-6-90
Definitions.
48-6-90.1
Depository financial institutions subject to state and local taxation as business corporations.
48-6-91
Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee.
48-6-92
[Reserved] Taxation of banks and building and loan associations under article exclusive; exception.
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.
48-6-94
Rate of taxation of moneyed capital competing with national banks.
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.
48-6-96
Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization.
48-6-97
Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally.
48-6-98
Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations.
