Georgia Code, Title 48, Chapter 12 - Estate Tax

• § 48-12-1 - Elimination of Estate Taxes and Returns; Prior Taxable Years Not Applicable
  (a) On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be...
• § 48-12-1.1 - Exception for Estates With Dates of Death in Years for Which a Federal Tax Credit for State Death Taxes Was Not Allowed
  This chapter shall not apply to any estate with a date of death which occurred in a year for which the Internal Revenue Code...
• § 48-12-2 - Filing Duplicate of Federal Estate Tax Return; Payment of State Estate Tax Equal to Federal Credit; Reduction for Tax Credit Arising From Property Taxed in Another State; Changes Based on Federal Returns
  (a) It shall be the duty of the personal representative of the estate of any individual who dies a resident of this state and...
• § 48-12-3 - Nonresident Decedents Owning Real Property or Personal Property Having Business Situs in State; Filing Duplicate of Federal Estate Tax Return; Procedure; Payment of State Estate Tax; Adjustments Based on Federal Calculation
  It shall be the duty of the personal representative of the estate of any individual who dies a nonresident of this state but who...
• § 48-12-4 - Extension of Time for Filing Duplicate Return; Limit; Application; Extension for Payment of Tax; Application; Termination; Payment of Tax Plus Interest Upon Termination; Bond
  (a) In addition to the extension authorized by Code Section 48-12-2, the time for filing a duplicate of the federal estate tax return with...
• § 48-12-5 - Untimely Filing of Duplicate Return of Decedent's Estate; Assessment of Estate for State Estate Tax; Production of Evidence; Notice to Personal Representative of Amount of Tax and Interest Due
  When a duplicate return is not timely filed with the commissioner by the personal representative of the estate as required by this chapter, the...
• § 48-12-6 - Failure to Pay Timely Tax Assessed or Failure to Pay Tax on or Before Filing; Issuance of Execution; Enforcement; Interest; Penalty
  Whenever the personal representative of any estate fails to pay the amount of tax assessed against the estate, plus interest on the tax, pursuant...

Last modified: October 14, 2016