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2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 6 - TAXATION OF INTANGIBLES
ARTICLE 3 - INTANGIBLE RECORDING TAX
§ 48-6-74 - Distribution of revenues from intangible recording tax; procedure when real property located in more than one county
O.C.G.A. 48-6-74 (2010)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 this article including, but not limited to, revenues from any imposition of the tax upon intangible trust property shall be distributed among the state, county, and municipality in which the real property is located in the same proportion that revenues derived from the intangible taxes imposed by Article 3 of this chapter are distributed. If the real property is located in more than one county, the appropriate portion of the intangible recording tax shall be distributed equitably by the commissioner among the affected counties.
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