O.C.G.A.
O.C.G.A. § 48-6-96 (2019)
Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization
✓ 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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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.
History
Code 1981, § 48-6-96, enacted by Ga. L. 1983, p. 1350, § 10.