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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 6 - Taxation of Intangibles
Article 1 - Real Estate Transfer Tax
- § 48-6-1. Transfer Tax Rate
- § 48-6-2. Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement That Consideration Be Shown
- § 48-6-3. Persons Required to Pay Real Estate Transfer Tax
- § 48-6-4. Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Writing; Certification of Payment; Recording Certification With Deed
- § 48-6-5. Clerks of Superior Courts Responsible for Tax Collecting; Fees
- § 48-6-6. Annual Report of Tax Distribution
- § 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
- § 48-6-8. Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts
- § 48-6-9. Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty
- § 48-6-10. Evasion of Tax Imposed by Article; Penalty
RESEARCH REFERENCES
ALR.
- Life insurance as affecting transfer or succession tax, 63 A.L.R. 394; 92 A.L.R. 943; 118 A.L.R. 324; 150 A.L.R. 1268.
"Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 A.L.R. 361.
Computation of tax upon conveyance to mortgagee upon foreclosure, or upon direct conveyance by mortgagor to mortgagee, 73 A.L.R.2d 157.
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