GA Code § 48-6-91 - Exemption for Domestic International Banking Facilities.

Section 48-6-91 - Exemption for Domestic International Banking Facilities.
Section 48-6-90.1 - Depository Financial Institutions Subject to State and Local Taxation as Business Corporations.Section 48-6-92 - [reserved] Taxation of Banks and Building and Loan Associations Under Article Exclusive; Exception.

Domestic international banking facilities operating in this state pursuant to Article 5A of Chapter 1 of Title 7, the “Domestic International Banking Facility Act,” and engaging only in those activities authorized pursuant to that article shall not be deemed to maintain a place of business in this state and shall not be subject to any state or local tax, license, or fee solely because of such activities.

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