Georgia Code
Chapter 6 - Taxation of Intangibles
Article 3 - Intangible Recording Tax

§ 48-6-60. Definitions - As used in this article, the term: History. Ga. L....

§ 48-6-61. Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax - Every holder of a long-term note secured by real estate...

§ 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 - History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 5;...

§ 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 - History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 13;...

§ 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;...

§ 48-6-66. Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate - Every instrument conveying, encumbering, or creating a lien upon real...

§ 48-6-67. Violation of Code Section 48-6-66; Penalty - History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 16;...

§ 48-6-68. Bond for Title in Absence of Security Deed; Recording and Tax - Any seller of real estate who retains title to the...

§ 48-6-69. Recording, Payment, and Certification Where Encumbered Real Property Located in More Than One County or Located Within and Outside State - History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 9;...

§ 48-6-70. Filing and Payment of Tax Where Encumbered Real Property Located Outside State and Secured by Instrument Held by Resident - Every resident holder of an instrument securing a long-term note...

§ 48-6-71. Determinations by Commissioner of Whether Tax Is Payable; Determinations to Be Public Record; Effect of Nonpayment in Reliance on Determination - The commissioner upon his own motion or upon the written...

§ 48-6-72. Collection and Distribution of Revenues - History. Ga. L. 1955, p. 730, § 1; Code 1933,...

§ 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 - Each collecting officer shall make a report to the commissioner...

§ 48-6-74. Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County - All revenues derived from the intangible recording tax imposed by...

§ 48-6-75. Collection Procedures in Absence of Collecting Officer - In the event the collecting officer required to collect the...

§ 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 - History. Ga. L. 1956, p. 720, § 1; Ga. L....

§ 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 - History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 11;...