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O.C.G.A. § 48-6-91

Exemption for domestic international banking facili- ties

Ga

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.

Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.