Georgia Code, Title 48, Chapter 6, Article 1 - Real Estate Transfer Tax

• § 48-6-1 - Transfer Tax Rate
  There is imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and at the rate of...
• § 48-6-2 - (for Effective Date, See Note.) Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement that Consideration Be Shown
  (a) The tax imposed by Code Section 48-6-1 shall not apply to: (1) Any instrument or writing given to secure a debt; (2) Any...
• § 48-6-3 - Persons Required to Pay Real Estate Transfer Tax
  The tax imposed by Code Section 48-6-1 shall be paid by the person who executes the deed, instrument, or other writing or by the...
• § 48-6-4 - (for Effective Date, See Note.) Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Writing; Certification of Payment; Recording Certification With Deed
  (a) (For effective date, see note.) It is the intent of the General Assembly that the tax imposed by this article be paid to...
• § 48-6-5 - Clerks of Superior Courts Responsible for Tax Collecting; Fees
  (a) Each clerk of the superior court shall be responsible for collecting the tax provided in this article. Each clerk may affix certificates to...
• § 48-6-6 - Annual Report of Tax Distribution
  Within 60 days of the end of each calendar year, the clerk of the superior court shall file with the commissioner a report showing...
• § 48-6-7 - Refund of Erroneously or Illegally Collected Tax; Procedure for Filing Claim; Action for Refund in Superior Court Upon Denial of Claim; Manner of Paying Refund
  (a) In any case in which the clerk of superior court erroneously or illegally collects the tax imposed by this article and remits the...
• § 48-6-8 - Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts.
  At least once every 30 days, all revenues derived from the tax imposed by this article shall be distributed among the state and municipalities...
• § 48-6-9 - Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty
  (a) It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this...
• § 48-6-10 - Evasion of Tax Imposed by Article; Penalty
  (a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the...

Last modified: October 14, 2016