2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 12 - Estate Tax

Cross references.

- Probate, T. 53, C. 5.

Editor's notes.

- Ga. L. 2014, p. 762, § 1/HB 658, effective April 28, 2014, repealed the Code sections formerly codified at this chapter and enacted the current chapter. The former chapter consisted of Code Sections 48-12-1, 48-12-1.1, 48-12-2 through 48-12-6, relating to estate tax, and was based on Ga. L. 1925, p. 63, §§ 1, 3, 4; Ga. L. 1926, Ex. Sess., p. 15, § 1; Ga. L. 1927, p. 103, § 1; Ga. L. 1931, p. 7, § 15; Code 1933, § 92-3401a, enacted by Ga. L. 1941, p. 221, § 1; §§ 92-3401, 92-3403, 92-3404, § 92-3402, enacted by Ga. L. 1961, p. 455, § 1; Ga. L. 1960, p. 835, § 1; Ga. L. 1976, p. 624, §§ 1-2; § 92-3404.1, enacted by Ga. L. 1976, p. 624, §§ 3, 4; §§ 91A-5702 through 91A-5706, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, §§ 38, 39; Ga. L. 1987, p. 191, § 8; Code 1981, § 48-12-1.1, enacted by Ga. L. 2005, p. 159, § 26/HB 488.

Law reviews.

- For article, "Probate and Tax Checklist for Estates in Georgia," see 23 Ga. St. B. J. 140 (1987).

RESEARCH REFERENCES

Inheritance or succession tax on property covered by power of appointment, 18 A.L.R. 1470; 23 A.L.R. 738; 64 A.L.R. 740; 124 A.L.R. 653; 141 A.L.R. 954; 150 A.L.R. 730; 174 A.L.R. 635.

Retrospective operation of succession tax, 26 A.L.R. 1461; 66 A.L.R. 404; 109 A.L.R. 858; 114 A.L.R. 518.

Tombstone and funeral expenses as deductible items in computation of inheritance or succession tax, 28 A.L.R. 671; 83 A.L.R. 931.

Income during administration as part of value of estate on which succession tax is to be computed, 32 A.L.R. 850.

Succession or estate tax in its application to dower and statutory allowances, 37 A.L.R. 541; 105 A.L.R. 380; 122 A.L.R. 181.

Constitutionality of discrimination in succession tax based on relationship or amount of estate, 39 A.L.R. 504.

Applicability of succession tax law to antenuptial contract, 44 A.L.R. 1475.

When transfer deemed to take effect in possession or enjoyment at or after death within Inheritance Tax Law, 49 A.L.R. 864; 67 A.L.R. 1247; 100 A.L.R. 1244; 121 A.L.R. 359; 155 A.L.R. 850; 167 A.L.R. 438.

Power to impose tax on estate in respect to property transferred in contemplation of death or by a conveyance intended to take effect in possession or enjoyment at death, 52 A.L.R. 1091.

Exemption of government securities from succession or inheritance tax, 55 A.L.R. 867.

Construction and effect of provisions in succession tax law for deduction on account of property received by decedent from estate of another decedent, 57 A.L.R. 1099; 114 A.L.R. 1306.

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.

Questions arising under state legislation to take advantage of provisions of Federal Revenue Act allowing credits on account of inheritance, legacy, or succession taxes paid to state, 63 A.L.R. 1096; 147 A.L.R. 467.

Subsequent developments as authorizing increase of amount of succession tax fixed by taxing authorities, 64 A.L.R. 1281.

Succession tax at domicile of debtor or corporation as to credits or corporate stock belonging to estate of nonresident, 65 A.L.R. 1008; 72 A.L.R. 1310; 77 A.L.R. 1411; 139 A.L.R. 1458.

Situs for property taxation as between different states or countries, of personal property, or interests therein, held by trustees, executors, or administrators, 67 A.L.R. 393; 127 A.L.R. 379; 172 A.L.R. 341.

Doctrine as to possibility of issue extinct as affecting property rights or taxation, 67 A.L.R. 538; 146 A.L.R. 794; 98 A.L.R.2d 1285.

Community property as subject of succession tax, 69 A.L.R. 780.

Reciprocity provisions of succession tax laws, 69 A.L.R. 949; 139 A.L.R. 1062.

Gift or trust for benefit of employees of corporation or business as within exemption or deduction provisions of succession tax or income tax law, 71 A.L.R. 870.

When transfer deemed to be one in contemplation of death within the meaning of the Inheritance Tax Law, 75 A.L.R. 544; 120 A.L.R. 170; 148 A.L.R. 1051.

Succession tax in respect of interest or right incident to an executory contract for the sale of land in a state other than that of the vendor's domicile, 78 A.L.R. 793.

Succession tax at domicile of decedent as to personal property located elsewhere, or the obligations of nonresidents or foreign corporations, 86 A.L.R. 741.

Succession tax in state or country in which personal property (or evidence thereof) belonging to the estate of a nonresident decedent is found, 86 A.L.R. 760.

Deductibility in computing state income tax of amount paid or payable in respect of succession, inheritance, or estate tax, 108 A.L.R. 1401.

Succession, estate, or gift tax in respect of or as affected by conveyance or transfer restoring to original owner property transferred by him to defraud or delay creditors, 108 A.L.R. 1508.

Discrimination in succession or estate tax statute between estates closed and those not closed at date of its passage of effective operation, 109 A.L.R. 737.

Deduction of indebtedness of insolvent estate in computing estate or inheritance tax in respect of assets exempt from debts, 110 A.L.R. 1255.

Deductibility in computing estate or succession tax of decedent's liability as surety, guarantor, or endorser, 113 A.L.R. 368.

Deductibility in computation of succession, inheritance, or estate tax of debt secured by mortgage upon real estate situated outside of jurisdiction, 113 A.L.R. 389.

Burden of estate or succession tax in respect of inter vivos gift or trust, 115 A.L.R. 916; 15 A.L.R.2d 1216.

Burden, as between corpus and income, of inheritance, estate, or succession tax, 117 A.L.R. 121.

Legacy or devise to or for benefit of municipality as subject to payment of inheritance, succession, or estate taxes, 120 A.L.R. 1388.

Diverse adjudications, actual or potential, by courts of different states, as to domicile of decedent as regards taxation, administration, or distribution of estates, 121 A.L.R. 1200.

Pendency of administration on the estate of a decedent at time of death of beneficiary as affecting inheritance or succession tax in respect of the latter's estate, 122 A.L.R. 935.

Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 A.L.R. 597.

Personal liability of executor, administrator, or trustee for succession tax, 128 A.L.R. 123.

Aggregation of two or more transfers or gifts to same person, in computing inheritance, succession, or estate tax, 136 A.L.R. 340.

Computation and burden of estate tax as affected by a residuary bequest to a religious, educational, or charitable institution, 140 A.L.R. 833.

Gift tax, 141 A.L.R. 452.

Construction and application of statutory provisions taxing legatees, heirs, or trust beneficiaries on income distributable or distributed to them, 141 A.L.R. 1055.

Succession, inheritance, or estate tax in respect of decedent's interest in partnership, 144 A.L.R. 1134.

Questions arising under state legislation to take advantage of provisions of Federal Revenue Act allowing credits on account of inheritance, legacy, or succession taxes paid to state, 147 A.L.R. 467.

Discretion, provided for in will, as to making of charitable bequest, or as to its amount, as affecting its exemption or deduction for purposes of estate, succession, or inheritance tax, 149 A.L.R. 1333.

Meaning and application of word "representation" within inheritance, succession, or estate tax law, 156 A.L.R. 404.

Inheritance, succession, or estate tax in respect of bond or other obligation purchased by decedent but payable either absolutely, or in a specified event, to a third person, 156 A.L.R. 559.

Entire corpus or only value of reserved interest as taxable, under provision of estate or inheritance tax law relating to transfers intended to take effect at death, 159 A.L.R. 233.

Classification for purposes of inheritance or succession or estate tax of one who takes by virtue of lapsed legacy statute, 168 A.L.R. 271.

Rights and remedies of executor or administrator as regards estate or succession tax paid or payable by him on property not passing under will or coming into his possession, 1 A.L.R.2d 978.

Succession or estate tax as affecting or as affected by estate by entirety or other joint estate with right of survivorship, 1 A.L.R.2d 1101.

Illegitimate child as "lineal descendant" and "child" within the provisions of inheritance, succession, or estate tax statutes respecting exemption and tax rates, 3 A.L.R.2d 166.

Time as of which rate of tax applicable to transfer in contemplation of death, or to take effect on death, is determined, 5 A.L.R.2d 1065.

Valuation of property for purposes of estate, succession, or gift tax as affected by contract or bylaw specifying price at which property may or must be sold, purchased, or offered, 5 A.L.R.2d 1122.

Transfer in trust divesting donor of all interest and control, but withholding ultimate distribution until his death, as subject to estate or inheritance tax, 6 A.L.R.2d 223.

Liability of life insurer which pays proceeds of policy direct to beneficiary, for the portion of estate or succession tax attributable to such proceeds, 10 A.L.R.2d 657.

Inheritance, succession, or estate tax on property covered by power of appointment as affected by location of property, or residence of parties, outside the taxing state or country, 19 A.L.R.2d 1415.

Valuation of corporate stock for purposes of succession, inheritance, or estate tax, as affected by quantity involved, 23 A.L.R.2d 775.

Death or divorce of blood relative as affecting relationship by affinity for purposes of inheritance, succession, or estate tax, 26 A.L.R.2d 271.

Deductibility of attorney's fees, as administrative expenses and the like, in computing succession or estate tax, 30 A.L.R.2d 1108.

Succession, estate, or inheritance tax as affected by compromise of will contest, 36 A.L.R.2d 917.

Construction and effect of provisions of will relied upon as affecting the burden of taxation, 37 A.L.R.2d 7; 70 A.L.R.3d 630.

Taxability of trustor's estate for retention of power to designate persons who shall possess or enjoy, 39 A.L.R.2d 461.

State inheritance, estate, or succession tax on United States savings bonds, 39 A.L.R.2d 698.

Deduction of exemption as affecting rate and computation of inheritance, taxes, 40 A.L.R.2d 630.

Statutory provision that specified fund or property shall be "exempt from taxation," "exempt from any tax," or the like, as exempting such property from estate or succession taxes, 47 A.L.R.2d 999.

Children of adopted child, or adopted children of natural child, as "lineal descendants" within provisions of inheritance, succession, or estate tax statutes respecting exemption and tax rates, 51 A.L.R.2d 854.

Applicability of dead man statute to proceedings to determine liability for succession, estate, or inheritance tax, 66 A.L.R.2d 714.

Succession and estate tax: construction of statute or regulation exempting gifts to foreign charitable, educational, or religious body on reciprocal basis, 12 A.L.R.3d 918.

Inter vivos settlement of disputed claim as consideration within statutes excepting transfers for consideration from estate, succession, or inheritance tax, 13 A.L.R.3d 657.

Renunciation of inheritance, devise, or legacy as affecting state inheritance, estate, or succession tax, 27 A.L.R.3d 1354.

Construction and effect of Uniform Gifts to Minors Act, 50 A.L.R.3d 528.

Deduction of federal gift tax in computing state inheritance tax, 56 A.L.R.3d 1322.

Valuation of corporate stock for purposes of state gift, inheritance, or estate tax, as affected by predetermined price in buy-out or first-option agreement among stockholders or with corporation, 58 A.L.R.3d 1104.

Surviving spouse taking elective share as chargeable with estate or inheritance tax, 67 A.L.R.3d 199.

Liability of income beneficiary of trust for proportionate share of estate or inheritance tax in absence of specific direction in statute, will, or other instrument, 67 A.L.R.3d 273.

Construction and effect of will provisions expressly relating to the burden of estate or inheritance taxes, 69 A.L.R.3d 122.

Construction and application of statutes apportioning or prorating estate taxes, 71 A.L.R.3d 247.

Remedies and practice under estate tax apportionment statutes, 71 A.L.R.3d 371.

Modern status of law as to equitable adoption or adoption by estoppel, 97 A.L.R.3d 347.

Valuation of closely held stock for federal estate tax purposes under sec. 2031(b) of Internal Revenue Code of 1954 (26 USCS sec. 2031(b)), and implementing regulations, 22 A.L.R. Fed 31.