The tax imposed by Code Section 48-6-1 shall be paid by the person who executes the deed, instrument, or other writing or by the person for whose use or benefit the deed, instrument, or other writing is executed.
History. Ga. L. 1967, p. 788, § 2; Code 1933, § 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 6 - Taxation of Intangibles
Article 1 - Real Estate Transfer Tax
§ 48-6-3. Persons Required to Pay Real Estate Transfer Tax
§ 48-6-5. Clerks of Superior Courts Responsible for Tax Collecting; Fees
§ 48-6-6. Annual Report of Tax Distribution
§ 48-6-8. Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts
§ 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty