O.C.G.A. § 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.