---
title: O.C.G.A. § 48-6-5. Clerks of superior courts responsible for tax collecting; fees.
collection: code
id: 48-6-5
cite_as: O.C.G.A. § 48-6-5 (2025)
canonical_url: https://georgiacommons.org/code/48-6-5
md_url: https://georgiacommons.org/code/48-6-5.md
text_url: https://georgiacommons.org/code/48-6-5/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=935
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
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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. § 48-6-5. Clerks of superior courts responsible for tax collecting; fees.

(a) Each clerk of the superior court shall be responsible for collecting the tax provided in this article. Each clerk may affix certificates to the deeds, instruments, or other writings with respect to which a tax is required to be paid pursuant to this article. Each clerk shall also perform the duties provided in this article.

(b) In the performance of the duties imposed by this article, each clerk of the superior court shall be entitled to a fee in addition to all other fees provided by law of 50¢ for each deed, instrument, or other writing with respect to which a tax is required to be paid as provided in this article and filed for record and recorded in the county in which the clerk of the court holds office. The fee shall be withheld from the funds received in payment of the tax. Fees withheld by a clerk shall be distributed as follows:

(1) In the event the clerk withholding the fees is compensated on a salary basis, the amount of the fees withheld shall be paid into the treasury of the county; or

(2) In the event the clerk is not compensated on a salary basis, the amount of the fees withheld shall be retained by the clerk as compensation for the duties performed under this article.

## History

Ga. L. 1967, p. 788, § 4; Ga. L. 1971, p. 266, § 2; Code 1933, § 91A-3004, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 874, § 3.