{"data":{"id":"us-ga/o.c.g.a.-48-6-96","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-6-96","heading":"Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization.","body":"No depository financial institution shall be deprived of the benefit of any exemption, deduction, or credit authorized by law as a consequence of its election to file otherwise lawful consolidated returns with its parent organization or any corporate subsidiaries with respect to any state or local tax levied against such depository financial institution.","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":"85ee7132eb7f6fcfeec81d38cceb3509a152be0ac555d35683a274cddd2f85d1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-6-95","next":"us-ga/o.c.g.a.-48-6-97"},"notice":"GroundRules: Original legal text. Not legal advice."}