Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 6 - TAXATION OF INTANGIBLES
Article 4 - TAXATION OF FINANCIAL INSTITUTIONS
Section 48-6-91 - Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee

Ga. Code § 48-6-91

Download
PDF
Current through 2023-2024 Legislative Session Chapter 709
Section 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.

OCGA § 48-6-91