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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 6 - TAXATION OF INTANGIBLES (§§ 48-6-1 — 48-6-98)
Article 3 - INTANGIBLE RECORDING TAX (§§ 48-6-60 — 48-6-77)
- Section 48-6-60 - Definitions
- Section 48-6-61 - Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax
- Section 48-6-62 - Certification of payment of tax; alternate procedure for filing new or modified note
- Section 48-6-63 - [Repealed] [Reserved] Ad valorem taxation of short-term notes secured by real estate; rate; exemptions
- Section 48-6-64 - Tax imposed on long-term and short-term notes secured by realty
- Section 48-6-65 - Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced
- Section 48-6-66 - Showing correct amount and due date on instruments conveying, encumbering, or creating a lien upon real estate
- Section 48-6-67 - Violation of Code Section 48-6-66; penalty
- Section 48-6-68 - Bond for title in absence of security deed; recording and tax
- Section 48-6-69 - Encumbered real property located in more than one county; encumbered real property located within and outside state and secured by instrument held by nonresident
- Section 48-6-70 - Encumbered real property located outside state and secured by instrument held by resident
- Section 48-6-71 - Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination
- Section 48-6-72 - Collection and distribution of revenues
- Section 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
- Section 48-6-74 - Distribution of revenues from intangible recording tax; procedure when real property located in more than one county
- Section 48-6-75 - Collection procedures in absence of collecting officer
- Section 48-6-76 - [Effective until 7/1/2026] Procedure for protesting intangible recording tax; payment under protest; special escrow fund; filing claim; approval or denial by commissioner; action for refund
- Section 48-6-76 - [Effective 7/1/2026] Procedure for protesting intangible recording tax; payment under protest; special escrow fund; filing claim; approval or denial by commissioner; action for refund
- Section 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
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