GroundRules
O.C.G.A. § 48-6-90: Definitions.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 6 Taxation of Intangibles
- Article 4 Taxation of Financial Institutions
As used in this article, the term:
(1) “Bank” means any financial institution chartered under the laws of any state or under the laws of the United States which is authorized to receive deposits in this state and which has a corporate structure authorizing the issuance of capital stock.
(2) “Depository financial institution” means a bank or a savings and loan association.
(3) “Savings and loan association” means any financial institution, other than a credit union, chartered under the laws of any state or under the laws of the United States which is authorized to receive deposits in this state and which has a mutual corporate form.
Collected 2026-09-17T19:34:57Z. Source file · JSON