---
title: O.C.G.A. § 48-6-8. Distribution of tax revenues among state and other tax jurisdictions and districts.
collection: code
id: 48-6-8
cite_as: O.C.G.A. § 48-6-8 (2025)
canonical_url: https://georgiacommons.org/code/48-6-8
md_url: https://georgiacommons.org/code/48-6-8.md
text_url: https://georgiacommons.org/code/48-6-8/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=939
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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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. § 48-6-8. Distribution of tax revenues among state and other tax jurisdictions and districts.

At least once every 30 days, all revenues derived from the tax imposed by this article shall be distributed among the state and municipalities in which the real property is situated and the county in which the real property is situated in the same proportion that revenues derived from the taxes imposed by Article 3 of this chapter are divided. If the real property is situated in more than one county, the appropriate portion of the tax shall be equitably divided among the counties by the clerk of the superior court.

## History

Ga. L. 1967, p. 788, § 9; Code 1933, § 91A-3008, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 117, § 2; Ga. L. 1996, p. 130, § 2; Ga. L. 1997, p. 523, § 1; Ga. L. 2003, p. 874, § 5.

## Editor's Notes

Ga. L. 1996, p. 130, § 9, not codified by the General Assembly, provides that the 1996 amendment enacted by that Act becomes effective on January 1, 1997, and shall be applicable to all taxable years beginning on or after January 1, 1996, upon the ratification of House Resolution 734 (Ga. L. 1996, p. 1665) at the November, 1996, general election; if such resolution is not ratified, the amendment shall not become effective and shall stand repealed on January 1, 1997. In 1996, House Resolution 734 was ratified and this Code section became effective.

Ga. L. 1996, p. 117, § 9, provides that the Act shall not repeal any provision of Ga. L. 1996, p. 130 if Ga. L. 1996, p. 130 is passed at the 1996 regular session of the General Assembly, becomes law, and becomes effective.

Ga. L. 1996, p. 130, § 9, not codified by the General Assembly, provides, in part, that the provisions of the Act shall not repeal but shall supersede and control over any conflicting provisions of any other Act enacted at the 1996 regular session, including, but not limited to, Ga. L. 1996, p. 117.