Within 60 days of the end of each calendar year, the clerk of the superior court shall file with the commissioner a report showing the total amount of tax distributed among the state, county, and municipalities during the preceding calendar year.
History. Ga. L. 1967, p. 788, § 8; Code 1933, § 91A-3006, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 874, § 4.
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