Georgia Code
Article 3 - Intangible Recording Tax
§ 48-6-65. Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced

History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 15; Ga. L. 1955, p. 288, § 5; Ga. L. 1977, p. 635, § 5; Code 1933, § 91A-3213, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 775, § 1; Ga. L. 1990, p. 1843, § 4; Ga. L. 2018, p. 209, § 2/HB 729.
The 2018 amendment, effective July 1, 2018, added the proviso in paragraph (a)(1).

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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