Georgia Code
Article 3 - Intangible Recording Tax
§ 48-6-60. Definitions

As used in this article, the term:
History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 3; Code 1933, § 91A-3201, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4; Ga. L. 1994, p. 1767, § 1; Ga. L. 1998, p. 1656, § 1.
Cross references.
Mortgages, conveyances to secure debt, and liens, T. 44, C. 14.
Administrative rules and regulations.
Intangible recording tax, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Local Government Services Division, Chapter 560-11-8.
Law reviews.
For comment, “If It Quacks Like a Duck: In Light of Today’s Financial Environment, Should Credit Unions Continue to Enjoy Tax Exemptions?,” see 28 Ga. St. U.L. Rev. 1367 (2012).

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 6 - Taxation of Intangibles

Article 3 - Intangible Recording Tax

§ 48-6-60. Definitions

§ 48-6-61. Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax

§ 48-6-62. Certification of Payment of Tax; Effect of Filing Instrument Prior to Payment; Alternate Procedure for Filing New or Modified Note Secured by Previously Recorded Instrument

§ 48-6-64. Tax Imposed on Long-Term and Short-Term Notes Secured by Realty Exclusive; Code Section Not to Be Construed as Income Tax Exemption

§ 48-6-65. Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced

§ 48-6-66. Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate

§ 48-6-67. Violation of Code Section 48-6-66; Penalty

§ 48-6-68. Bond for Title in Absence of Security Deed; Recording and Tax

§ 48-6-69. Recording, Payment, and Certification Where Encumbered Real Property Located in More Than One County or Located Within and Outside State

§ 48-6-70. Filing and Payment of Tax Where Encumbered Real Property Located Outside State and Secured by Instrument Held by Resident

§ 48-6-71. Determinations by Commissioner of Whether Tax Is Payable; Determinations to Be Public Record; Effect of Nonpayment in Reliance on Determination

§ 48-6-72. Collection and Distribution of Revenues

§ 48-6-73. Reports and Distributions by Collecting Officer; Failure to Distribute as Breach of Duty and Bond; Commissions; Long-Term Notes Not Entered on Property Tax Digest

§ 48-6-74. Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County

§ 48-6-75. Collection Procedures in Absence of Collecting Officer

§ 48-6-76. Procedure for Protesting Intangible Recording Tax; Payment Under Protest; Special Escrow Fund; Filing Claim; Approval or Denial by Commissioner; Action for Refund

§ 48-6-77. Failure to Pay Intangible Recording Tax Bars Action on Indebtedness; Removal of Bar; Penalty; Conditions Under Which Penalty Waived; Acquisition of Instrument by Holder Exempt From Tax