Georgia Code
Chapter 6 - Taxation of Intangibles
Article 1 - Real Estate Transfer Tax

§ 48-6-1. Transfer Tax Rate - There is imposed a tax at the rate of $1.00...

§ 48-6-2. Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement That Consideration Be Shown - (7.1) The deed from the debtor to the first transferee...

§ 48-6-3. Persons Required to Pay Real Estate Transfer Tax - The tax imposed by Code Section 48-6-1 shall be paid...

§ 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....

§ 48-6-5. Clerks of Superior Courts Responsible for Tax Collecting; Fees - History. Ga. L. 1967, p. 788, § 4; Ga. L....

§ 48-6-6. Annual Report of Tax Distribution - Within 60 days of the end of each calendar year,...

§ 48-6-7. Refund of Erroneously or Illegally Collected Tax; Procedure for Filing Claim; Action for Refund in Superior Court Upon Denial of Claim; Manner of Paying Refund - History. Ga. L. 1971, p. 266, § 4; Code 1933,...

§ 48-6-8. Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts - At least once every 30 days, all revenues derived from...

§ 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty - History. Ga. L. 1967, p. 788, § 10; Code 1933,...

§ 48-6-10. Evasion of Tax Imposed by Article; Penalty - History. Ga. L. 1967, p. 788, § 11; Code 1933,...