Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-6-90: Revenue and Taxation — O.C.G.A. § 48-6-90
What this law says, in plain English
This statute defines key terms for tax purposes: 'bank' (chartered financial institution accepting deposits with capital stock), 'depository financial institution' (bank or savings and loan), and 'savings and loan association' (state or federally chartered deposit-taking institution with mutual structure).
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