Defined, §48-6-93. Taxation of depository institutions, §§48-6-90 to 48-6-98. Business corporations. Institutions subject to state and local taxation as, §48-6-90.1. Business license tax. Local business license tax, §48-6-93. Consolidated returns. Exemptions, credits and deductions. Filing consolidated returns with parent organization, §48-6-96. Credit for filing consolidated return with parent organization, §48-6-96. FINANCIAL INSTITUTIONS —Cont’d Taxation of depository institutions —Cont’d Credits. Local business license tax credit against state corporate income tax, §48-6-93. Credit unions, §48-6-97. Deductions for filing consolidated return with parent organization, §48-6-96. Domestic international banking facilities, §48-6-91. Equal taxation. Legislative intent, §48-6-98. Exemptions for filing consolidated return with parent company, §48-6-96. Georgia gross receipts.