Georgia § 48-6-90 - Definitions.
Full text of Georgia Official Code of Georgia Annotated § 48-6-90 — Definitions., with citation guidance and answers to common questions.
§ 48-6-90. Definitions.
As used in this article, the term: "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. "Depository financial institution" means a bank or a savings and loan association. "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. (Code 1981, § 48-6-90 , enacted by Ga. L. 1996, p. 181, § 2.) 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. Ga. L. 1996, p. 181, § 10, not codified by the General Assembly, provides for a study and report by the state revenue commissioner regarding the effect of the Act on revenue received by the state, counties, and cities in 1997 and 1998 from the tax imposed by Article 4 of Chapter 6 of Title 48 of the Code. Law reviews. - For review of 1996 revenue and taxation legislation, see 13 Ga. U. L. Rev. 294 (1996).
Frequently Asked Questions About Georgia § 48-6-90
What does Official Code of Georgia Annotated § 48-6-90 cover?
Section 48-6-90 ("Definitions.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-6-90?
A common citation format is "Official Code of Georgia Annotated § 48-6-90" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-6-90 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.