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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 6 - Taxation of Intangibles
Article 3 - Intangible Recording Tax
- § 48-6-60. Definitions
- § 48-6-61. Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax
- § 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
- § 48-6-63. Ad Valorem Taxation of Short-Term Notes Secured by Real Estate; Rate; Exemptions
- § 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
- § 48-6-65. Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced
- § 48-6-66. Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate
- § 48-6-67. Violation of Code Section 48-6-66; Penalty
- § 48-6-68. Bond for Title in Absence of Security Deed; Recording and Tax
- § 48-6-69. Recording, Payment, and Certification Where Encumbered Real Property Located in More Than One County or Located Within and Outside State
- § 48-6-70. Filing and Payment of Tax Where Encumbered Real Property Located Outside State and Secured by Instrument Held by Resident
- § 48-6-71. Determinations by Commissioner of Whether Tax Is Payable; Determinations to Be Public Record; Effect of Nonpayment in Reliance on Determination
- § 48-6-72. Collection and Distribution of Revenues
- § 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
- § 48-6-74. Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County
- § 48-6-75. Collection Procedures in Absence of Collecting Officer
- § 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
- § 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
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, ยงยง 569, 586, 587.
ALR.
- "Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 A.L.R. 361.
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