Georgia Code
Title 48 - Revenue and Taxation
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,...

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;...

Article 4 - Taxation of Financial Institutions

§ 48-6-90. Definitions - As used in this article, the term: History. Code 1981,...

§ 48-6-90.1. Depository Financial Institutions Subject to State and Local Taxation as Business Corporations - Except as is otherwise provided in this title, depository financial...

§ 48-6-91. Domestic International Banking Facilities; Place of Business; Exemption From State or Local Tax, License, or Fee - Domestic international banking facilities operating in this state pursuant to...

§ 48-6-93. Local Business License Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Return Required; Allocation of Gross Receipts; Tax Credited Against State Corporate Income Tax Liability - History. Ga. L. 1937-38, Ex. Sess., p. 156, § 2;...

§ 48-6-94. Rate of Taxation of Moneyed Capital Competing With National Banks - All moneyed capital in the hands of individual citizens of...

§ 48-6-95. Special State Occupation Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Determining Gross Receipts; Return Required; Annual Report of Commissioner; Credits - History. Ga. L. 1975, p. 154, § 3; Code 1933,...

§ 48-6-96. Exemptions, Credits, and Deductions From Taxation of Depository Financial Institutions Filing Consolidated Returns With Parent Organization - No depository financial institution shall be deprived of the benefit...

§ 48-6-97. Taxation of Credit Unions; Legislative Intent to Tax State and Federally Chartered Credit Unions Equally - Except as otherwise provided by law, credit unions organized under...

§ 48-6-98. Legislative Intent to Tax All Depository Financial Institutions Equally; Interim Special Tax Limitation for Savings and Loan Associations - It is the intent of the General Assembly of the...