O.C.G.A.

O.C.G.A. § 48-6-90 (2019)

Definitions

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Code 1981, § 48-6-90, enacted by Ga. L. 1996, p. 181, § 2.

Annotations

Editor’s notes. Ga. L. 1996, p. 181, § 2, renumbered former Code Section 48-6-90 as Code Section 48-6-90.1 and enacted this Code

section and provided that it shall be applicable to all returns due on or after March 1, 1997. Law reviews. For review of 1996 revenue and taxation legislation, see 13 Ga. U.L. Rev. 294 (1996).

Notes of Decisions

Cited in 5 cases, 1983–1987 · leading case: Am. Bank & Trust Co. v. Dallas Cnty., 463 U.S. 855 (1983).

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Am. Bank & Trust Co. v. Dallas Cnty., 463 U.S. 855 (1983). · cites it 2× “See Ga. Code Ann. § 48-6-90 (1982); La. Rev. Stat.”

First Nat'l Bank of Atlanta v. Bartow Cnty. Bd. of Tax Assessors, 470 U.S. 583 (1985). · cites it 2× “523, codified as Ga. Code Ann. § 48-6-90 (a)(l) (1982). 2 The fair market value of a bank’s shares was to be determined “by adding together the amount of the capital stock, paid-in capital, appropriated retained earnings, and retained earnings .”

Roberts v. Gunter, 304 S.E.2d 369 (Ga. 1983). · cites it 4× “This appeal and cross-appeal raise questions regarding Georgia’s bank share tax statute, OCGA § 48-6-90 (Code Ann. § 91A-3301). In 1974 the Gunters purchased approximately 60% of the stock of the Hamilton Bank and Trust Company from a bank holding company.”

Bartow Cnty. Bank v. Bartow Cnty. Bd. of Tax Assessors, 312 S.E.2d 102 (Ga. 1984). · cites it 2× “§ 91A-3301, later OCGA § 48-6-90 (repealed by Ga. L. 1983, p.”

Gwinnett Fed. Sav. & Loan Ass'n v. City of Buford, 363 S.E.2d 597 (Ga. Ct. App. 1987). · cites it 2× “Prior to its repeal, the Georgia bank share tax act, OCGA § 48-6-90 (repealed by Ga. L. 1983, p.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.