One Click Case Law for § 48-6-91
O.C.G.A. § 48-6-90 <-- --> O.C.G.A. §48-6-92

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 6 - TAXATION OF INTANGIBLES
ARTICLE 4 - TAXATION OF FINANCIAL INSTITUTIONS
§ 48-6-91 - Domestic international banking facilities; place of business; exemption from state or local tax, license, or fee

O.C.G.A. 48-6-91 (2010)
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.