Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 6. TAXATION OF INTANGIBLES · Article 1. REAL ESTATE TRANSFER TAX

48-6-3. Persons required to pay real estate transfer tax.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

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 person for whose use or benefit the deed, instrument, or other writing is executed.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Ga. L. 1967, p. 788, § 2; Code 1933, § 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, pages 932 to 933; merge action: carried; file SHA-256 bb15f8d0d693.