9C.J.S., Banks and Banking, §§ 46, 47.
(a) Branch offices may be established by banks doing a lawful banking business in Georgia with the prior approval of the department
as follows:
(1) New or additional branch offices may be established de novo in the manner provided in Code Section 7-1-602;
(2) New or additional branch offices may be established through merger, share exchange, consolidation, or sale of assets pursuant to Part 14, 15, 16, 19, or 20 of this article;
(3) Abank may acquire a branch office from another bank without
acquisition of the entire bank; or
(4) A bank with two or more existing banking offices in Georgia may redesignate its existing main office as a branch office in accordance with the procedures established by the department.
(b) A bank not doing a lawful banking business in Georgia may become the owner of a branch office in Georgia provided such transaction is consummated under Section 12 or 13 of the Federal Deposit Insurance Act, 12 U.S.C. Section 1811, et seq., as amended.
(c) Taxation of all banks shall be in the manner provided in Chapter 6 of Title 48.
(d) Each branch office will operate under the control and direction of the board of directors and executive officers of the bank, and the bank shall be responsible for adequately staffing the branch office to conduct the business of the branch office in accordance with this chapter, federal
law, and the rules and regulations of the department.