Georgia Code, Title 48, Chapter 6, Article 3 - Intangible Recording Tax

• § 48-6-60 - Definitions
  As used in this article, the term: (1) "Collecting officer" means the clerk of the superior court of the county; provided, however, that in...
• § 48-6-61 - Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax
  Every holder of a long-term note secured by real estate shall, within 90 days from the date of the instrument executed to secure the...
• § 48-6-62 - Certification of Payment of Tax; Effect of Filing Instrument Prior to Payment; Alternate Procedure for Filing New or Modified Note Secured by Previously Recorded Instrument
  (a) (1) Upon payment of the correct tax as disclosed from the information recited on the face of the security instrument, the collecting officer...
• § 48-6-63 - Ad Valorem Taxation of Short-Term Notes Secured by Real Estate; Rate; Exemptions
  Reserved. Repealed by Ga. L. 1996, p. 117, § 4, effective March 21, 1996, and Ga. L. 1996, p. 130, § 4, effective January...
• § 48-6-64 - Tax Imposed on Long-Term and Short-Term Notes Secured by Realty Exclusive; Code Section Not to Be Construed As Income Tax Exemption
  (a) The tax required by this article to be paid on instruments securing long-term notes secured by real estate shall be exclusive of all...
• § 48-6-65 - Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced
  (a) No tax other than as provided for in this article shall be required to be paid on any instrument which is an extension,...
• § 48-6-66 - Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate
  Every instrument conveying, encumbering, or creating a lien upon real estate shall set forth in words and figures the correct amount of the note...
• § 48-6-67 - Violation of Code Section 48-6-66; Penalty
  (a) It shall be unlawful for any person willfully to violate Code Section 48-6-66.(b) Any person who violates Code Section 48-6-66 shall be guilty...
• § 48-6-68 - Bond for Title in Absence of Security Deed; Recording and Tax
  Any seller of real estate who retains title to the real estate as security for the purchase price and who does not convey title...
• § 48-6-69 - Recording, Payment, and Certification Where Encumbered Real Property Located in More Than One County or Located Within and Outside State
  (a) If any instrument required to be recorded by this article conveys, encumbers, or creates a lien upon real property located in more than...
• § 48-6-70 - Filing and Payment of Tax Where Encumbered Real Property Located Outside State and Secured by Instrument Held by Resident
  Every resident holder of an instrument securing a long-term note secured by real property located outside of this state including, but not limited to,...
• § 48-6-71 - Determinations by Commissioner of Whether Tax is Payable; Determinations to Be Public Record; Effect of Nonpayment in Reliance on Determination
  The commissioner upon his own motion or upon the written request of one or more holders of instruments securing notes secured by real property...
• § 48-6-72 - Collection and Distribution of Revenues
  (a) The intangible recording tax imposed by Code Section 48-6-61 upon instruments securing long-term notes secured by real property shall be collected by the...
• § 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
  Each collecting officer shall make a report to the commissioner by the tenth day of each month on forms prescribed by the commissioner of...
• § 48-6-74 - Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County
  All revenues derived from the intangible recording tax imposed by this article including, but not limited to, revenues from any imposition of the tax...
• § 48-6-75 - Collection Procedures in Absence of Collecting Officer
  In the event the collecting officer required to collect the tax imposed by Code Section 48-6-61 is temporarily absent from said officer's office for...
• § 48-6-76 - Procedure for Protesting Intangible Recording Tax; Payment Under Protest; Special Escrow Fund; Filing Claim; Approval or Denial by Commissioner; Action for Refund
  (a) If a taxpayer files with the collecting officer at the time of payment of tax as provided in Code Section 48-6-61 a written...
• § 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
  (a) Failure to pay the tax levied by this article shall constitute a bar to the collection by any action, foreclosure, the exercise of...

Last modified: October 14, 2016