---
title: O.C.G.A. § 48-6-3. Persons required to pay real estate transfer tax.
collection: code
id: 48-6-3
cite_as: O.C.G.A. § 48-6-3 (2025)
canonical_url: https://georgiacommons.org/code/48-6-3
md_url: https://georgiacommons.org/code/48-6-3.md
text_url: https://georgiacommons.org/code/48-6-3/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=932
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/48-6.md
previous: https://georgiacommons.org/code/48-6-2.md
next: https://georgiacommons.org/code/48-6-4.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / TAXATION OF INTANGIBLES / REAL ESTATE TRANSFER TAX
---

# O.C.G.A. § 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 person for whose use or benefit the deed, instrument, or other writing is executed.

## History

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