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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 6 - Taxation of Intangibles (Arts. 1 — 4)
Article 3 - Intangible Recording Tax (§§ 48-6-60 — 48-6-77)
Annotations
Opinion Notes
OPINIONS OF THE ATTORNEY GENERAL Applicability of refund provisions. —Ga. L. 1937-38, Ex. Sess., p. 77, § 34 (see now O. C. G. A. § 48-2-35), which authorizes a refund procedure whether paid voluntarily or involuntarily, applies only to taxes paid to the state and has no application to the recording tax. 1960-61 Ga. Op. Att'y Gen. 521.
Research References & Practice Aids
RESEARCH REFERENCES Am. Jur. 2d.72 Am. Jur. 2d, State and Local Taxation, §§ 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.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 6
Universal Citation:
O.C.G.A. Title 48, Ch. 6, Art. 3
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- § 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; alternate procedure for filing new or modified note
- § 48-6-63. [Reserved] 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
- § 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 conveying, encumbering, or creating a lien upon 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. Encumbered real property located in more than one county; encumbered real property located within and outside state and secured by instrument held by nonresident
- § 48-6-70. 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. [Effective July 1, 2026] Procedure for protesting; payment under protest; claims and actions for refunds
- § 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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