Georgia Statutes

§ 48-6-96 — Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization

Georgia § 48-6-96

This text of Georgia § 48-6-96 (Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 48-6-96 (2026).

Text

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.

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Bluebook (online)
Georgia § 48-6-96, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-6-96.