--- title: O.C.G.A. § 48-6-68. Bond for title in absence of security deed; recording and tax. collection: code id: 48-6-68 cite_as: O.C.G.A. § 48-6-68 (2025) canonical_url: https://georgiacommons.org/code/48-6-68 md_url: https://georgiacommons.org/code/48-6-68.md text_url: https://georgiacommons.org/code/48-6-68/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=208 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/48-6-67.md next: https://georgiacommons.org/code/48-6-69.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 / INTANGIBLE RECORDING TAX --- # O.C.G.A. § 48-6-68. Bond for title in absence of security deed; recording and tax. Any seller of real estate who retains title to the real estate as security for the purchase price and who does not convey title to the purchaser or take back a deed to secure debt shall execute and deliver to the purchaser a bond for title which shall correctly set forth the unpaid portion of the purchase price and the maturity of the indebtedness. If any part of the purchase price falls due more than 62 months from the date of the instrument, the seller shall have the instrument recorded before delivery of the bond for title in the county where the land is located and shall pay the tax required by this article for the recording of the instrument. ## History Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 7; Code 1933, § 91A-3205, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4; Ga. L. 2025, p. 256, § 3/HB 586, effective July 1, 2025. ## Amendments The 2025 amendment, effective July 1, 2025, substituted “more than 62 months” for “more than three years” in the second sentence.