---
title: O.C.G.A. § 48-6-20 through 48-6-44.
collection: code
id: 48-6-20
cite_as: O.C.G.A. § 48-6-20 (2025)
canonical_url: https://georgiacommons.org/code/48-6-20
md_url: https://georgiacommons.org/code/48-6-20.md
text_url: https://georgiacommons.org/code/48-6-20/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=940
date: 2025
status: reserved
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/48-6.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / TAXATION OF INTANGIBLES / INTANGIBLE PERSONAL PROPERTY TAX
range_end: 48-6-44
---

# O.C.G.A. § 48-6-20 through 48-6-44.

No text is printed for this reserved section through 48-6-44.

## History

Code 1882, § 798; Civil Code 1895, § 762; Civil Code 1910, § 998; Ga. L. 1913, p. 122, § 1; Ga. L. 1919, p. 82, § 1; Code 1933, § 92-201; Ga. L. 1937-38, Ex. Sess., p. 156, §§ 1–8, 10, 11, 13; Ga. L. 1937-38, Ex. Sess., p. 170, § 1; Ga. L. 1939, p. 100, § 1; Ga. L. 1943, p. 105, § 1; Ga. L. 1943, p. 348, § 1; Ga. L. 1946, p. 12, § 1; Ga. L. 1947, p. 1183, §§ 1, 2; Ga. L. 1949, p. 1050, §§ 1, 2; Ga. L. 1950, p. 74, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 453, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 379, §§ 1, 2; Ga. L. 1955, p. 262, § 1; Ga. L. 1964, p. 715, § 1; Ga. L. 1965, p. 182, § 1; Ga. L. 1973, p. 924, §§ 2, 3; Ga. L. 1973, p. 934, § 1; Ga. L. 1976, p. 405, §§ 1, 3; Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, §§ 54–56, 58; Ga. L. 1980, p. 332, §§ 1–4; Ga. L. 1983, p. 1350, §§ 1–3; Ga. L. 1986, p. 679, §§ 1–4; Ga. L. 1987, p. 191, § 9; Ga. L. 1987, p. 266, §§ 1–3; Ga. L. 1988, p. 13, § 48; Ga. L. 1988, p. 1404, § 1; Ga. L. 1990, p. 8, § 48; Ga. L. 1990, p. 1353, § 1; Ga. L. 1990, p. 1483, §§ 2, 3; Ga. L. 1992, p. 1183, § 1; Ga. L. 1993, p. 1647, § 2; Ga. L. 1996, p. 130, § 3; Ga. L. 1996, p. 181 § 1; repealed by Ga. L. 1996, p. 117, § 6, effective March 21, 1996.

## Editor's Notes

This article consisted of Code Sections 48-6-20 through 48-6-26, 48-6-26.1, 48-6-27 through 48-6-44.

Ga. L. 1996, p. 117, § 6, repealed and reserved this article, effective March 21, 1996.

Ga. L. 1996, p. 117, § 9, provides that the Act shall not repeal any provision of Ga. L. 1996, p. 130 if Ga. L. 1996, p. 130 is passed at the 1996 regular session of the General Assembly, becomes law, and becomes effective.

Ga. L. 1996, p. 130, § 3, repeals and reserves this article effective on January 1, 1997, applicable to all taxable years beginning on or after January 1, 1996, upon the ratification of House Resolution 734 (Ga. L. 1996, p. 1665) at the November, 1996, general election; if such resolution is not ratified, the repeal shall not become effective and shall stand repealed on January 1, 1997. House Resolution 734 was ratified in 1996.

Ga. L. 1996, p. 130, § 9, provides, in part, that the provisions of the Act shall not repeal but shall supersede and control over any conflicting provisions of any other Act enacted at the 1996 regular session, including, but not limited to, Ga. L. 1996, p. 117.