---
title: Title 48, Chapter 12. Estate Tax
collection: code
id: code:chapter:48-12
canonical_url: https://georgiacommons.org/code/title/48/chapter/12
md_url: https://georgiacommons.org/code/48-12.md
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48.md
previous: https://georgiacommons.org/code/48-11.md
next: https://georgiacommons.org/code/48-13.md
index: https://georgiacommons.org/code/index.md
heading: ESTATE TAX
title_heading: REVENUE AND TAXATION
section_count: 1
full_url: https://georgiacommons.org/code/48-12.md?full=1
---

# Title 48, Chapter 12. Estate Tax

Title 48. Revenue and Taxation

1 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-12.md?full=1 (capped, with a pointer to continue).

- 48-12-1, Elimination of estate taxes and returns; prior taxable years not applicable, active, https://georgiacommons.org/code/48-12-1.md