---
title: O.C.G.A. § 48-6-75. Collection procedures in absence of collecting officer.
collection: code
id: 48-6-75
cite_as: O.C.G.A. § 48-6-75 (2025)
canonical_url: https://georgiacommons.org/code/48-6-75
md_url: https://georgiacommons.org/code/48-6-75.md
text_url: https://georgiacommons.org/code/48-6-75/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=961
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/48-6-74.md
next: https://georgiacommons.org/code/48-6-76.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. § 48-6-75. Collection procedures in absence of collecting officer.

In the event the collecting officer required to collect the tax imposed by Code Section 48-6-61 is temporarily absent from said officer’s office for reasons of health, vacation, or otherwise, said officer shall designate another qualified person to collect the intangible recording tax in said officer’s absence. In the event of the death of the collecting officer, the county governing authority shall immediately designate another qualified person to collect the tax until a new collecting officer qualifies for the position as required by law.

## History

Ga. L. 1955, p. 288, § 6; Code 1933, § 91A-3215, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4; Ga. L. 1994, p. 1767, § 7.