Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 6 - TAXATION OF INTANGIBLES
Article 4 - TAXATION OF FINANCIAL INSTITUTIONS
Section 48-6-96 - Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization

Ga. Code § 48-6-96

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-6-96 - Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization

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.

OCGA § 48-6-96