{"data":{"id":"us-ga/o.c.g.a.-48-6-91","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-6-91","heading":"Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 6 Taxation of Intangibles","Article 4 Taxation of Financial Institutions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"e2780abb0f374cf6c43eedf216825a1955494549af9c20feb0c746d07c9c595a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-6-90.1","next":"us-ga/o.c.g.a.-48-6-92"},"notice":"GroundRules: Original legal text. Not legal advice."}