Georgia Code
Article 1 - Real Estate Transfer Tax
§ 48-6-2. Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement That Consideration Be Shown

(7.1) The deed from the debtor to the first transferee at a foreclosure sale;
(8.1) Any deed that seeks to return any property sold at a tax sale back to the defendant in fi. fa.;
History. Ga. L. 1967, p. 788, § 3; Ga. L. 1968, p. 1102, § 1; Ga. L. 1969, p. 109, § 1; Ga. L. 1975, p. 782, § 1; Ga. L. 1976, p. 1059, § 3; Ga. L. 1977, p. 680, § 1; Code 1933, § 91A-3003, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 52A; Ga. L. 1980, p. 491, § 2; Ga. L. 1984, p. 936, § 1; Ga. L. 1991, p. 965, § 1; Ga. L. 1996, p. 736, § 1; Ga. L. 1998, p. 128, § 48; Ga. L. 2003, p. 874, § 1; Ga. L. 2006, p. 770, § 7/SB 585; Ga. L. 2011, p. 752, § 48/HB 142; Ga. L. 2015, p. 1219, § 24/HB 202.
The 2015 amendment, effective January 1, 2016, substituted “for real and personal property conveyed shall be shown on the form prescribed in subsection (c) of Code Section 48-6-4” for “shall be shown” at the end of subsection (b).
Editor’s notes.
Ga. L. 2006, p. 770, § 8/SB 585, not codified by the General Assembly, provides the amendment by that Act shall apply to all executions transferred on or after July 1, 2006, and executions transferred prior to July 1, 2006, shall not be affected.
Law reviews.
For annual survey of administrative law, see 56 Mercer L. Rev. 31 (2004).

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