Georgia Code
Article 1 - Real Estate Transfer Tax
§ 48-6-4. Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Writing; Certification of Payment; Recording Certification With Deed

History. Ga. L. 1967, p. 788, § 5; Ga. L. 1971, p. 266, § 3; Code 1933, § 91A-3005, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 725, § 1; Ga. L. 1990, p. 1843, § 1; Ga. L. 2003, p. 874, § 2; Ga. L. 2010, p. 526, § 1/HB 1192; Ga. L. 2015, p. 1219, § 25/HB 202.
The 2015 amendment, effective January 1, 2016, in subsection (a), inserted “, and that the actual consideration of real and personal property conveyed shall be shown separately on the form prescribed in subsection (c) of this Code section,” in the middle; in subsection (b), inserted “and until the actual consideration of real and personal property conveyed has been shown separately on the form prescribed in subsection (c) of this Code section” in the middle; and, in subsection (c), substituted “actual consideration of the interest” for “consideration or value of the interest” in the first sentence, and inserted “of the amount of tax and the actual consideration” near the beginning of the second sentence.
Law reviews.
For annual survey of law on real property, see 62 Mercer L. Rev. 283 (2010).

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