§ 68-94. Tax credit.

Latest version.

Any tax paid by a depository financial institution pursuant to this article shall be credited dollar for dollar against any state income tax liability of such institution for the tax year during which any business or occupation tax authorized by this article is paid. Such credit shall be subject to the provisions of O.C.G.A. § 48-7-29.7.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

Similar provisions, O.C.G.A. § 48-6-93(e).

                    
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