GA Code § 48-6-90 - Definitions.
Section 48-6-77 - Failure to Pay Intangible Recording Tax Bars Action on Indebtedness; Removal of Bar; Penalty; Conditions Under Which Penalty Waived; Acquisition of Instrument by Holder Exempt From Tax.Section 48-6-90.1 - Depository Financial Institutions Subject to State and Local Taxation as Business Corporations.
As used in this article, the term:
(1) “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.
(2) “Depository financial institution” means a bank or a savings and loan association.
(3) “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.
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