--- title: Title 48, Chapter 6. Taxation of Intangibles collection: code id: code:chapter:48-6 canonical_url: https://georgiacommons.org/code/title/48/chapter/6 md_url: https://georgiacommons.org/code/48-6.md 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.md previous: https://georgiacommons.org/code/48-5C.md next: https://georgiacommons.org/code/48-7.md index: https://georgiacommons.org/code/index.md heading: TAXATION OF INTANGIBLES title_heading: REVENUE AND TAXATION section_count: 39 full_url: https://georgiacommons.org/code/48-6.md?full=1 --- # Title 48, Chapter 6. Taxation of Intangibles Title 48. Revenue and Taxation 39 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-6.md?full=1 (capped, with a pointer to continue). - 48-6-1, Transfer tax rate, active, https://georgiacommons.org/code/48-6-1.md - 48-6-2, Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consideration be shown, active, https://georgiacommons.org/code/48-6-2.md - 48-6-3, Persons required to pay real estate transfer tax, active, https://georgiacommons.org/code/48-6-3.md - 48-6-4, Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed, active, https://georgiacommons.org/code/48-6-4.md - 48-6-5, Clerks of superior courts responsible for tax collecting; fees, active, https://georgiacommons.org/code/48-6-5.md - 48-6-6, Annual report of tax distribution, active, https://georgiacommons.org/code/48-6-6.md - 48-6-7, Refunds of erroneously or illegally collected tax; procedures for claims and actions, active, https://georgiacommons.org/code/48-6-7.md - 48-6-8, Distribution of tax revenues among state and other tax jurisdictions and districts, active, https://georgiacommons.org/code/48-6-8.md - 48-6-9, Failure to collect, account for, and pay over tax imposed by article; penalty, active, https://georgiacommons.org/code/48-6-9.md - 48-6-10, Evasion of tax imposed by article; penalty, active, https://georgiacommons.org/code/48-6-10.md - 48-6-20, , reserved through 48-6-44 (no version in force today), https://georgiacommons.org/code/48-6-20.md - 48-6-60, Definitions, active, https://georgiacommons.org/code/48-6-60.md - 48-6-61, Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax, active, https://georgiacommons.org/code/48-6-61.md - 48-6-62, Certification of payment of tax; alternate procedure for filing new or modified note, active, https://georgiacommons.org/code/48-6-62.md - 48-6-63, Ad valorem taxation of short-term notes secured by real estate; rate; exemptions, reserved (no version in force today), https://georgiacommons.org/code/48-6-63.md - 48-6-64, Tax imposed on long-term and short-term notes secured by realty, active, https://georgiacommons.org/code/48-6-64.md - 48-6-65, Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced, active, https://georgiacommons.org/code/48-6-65.md - 48-6-66, Showing correct amount and due date on instruments conveying, encumbering, or creating a lien upon real estate, active, https://georgiacommons.org/code/48-6-66.md - 48-6-67, Violation of Code Section 48-6-66; penalty, active, https://georgiacommons.org/code/48-6-67.md - 48-6-68, Bond for title in absence of security deed; recording and tax, active, https://georgiacommons.org/code/48-6-68.md - 48-6-69, Encumbered real property located in more than one county; encumbered real property located within and outside state and secured by instrument held by nonresident, active, https://georgiacommons.org/code/48-6-69.md - 48-6-70, Encumbered real property located outside state and secured by instrument held by resident, active, https://georgiacommons.org/code/48-6-70.md - 48-6-71, Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination, active, https://georgiacommons.org/code/48-6-71.md - 48-6-72, Collection and distribution of revenues, active, https://georgiacommons.org/code/48-6-72.md - 48-6-73, Reports and distributions by collecting officer; failure to distribute as breach of duty and bond; commissions; long-term notes not entered on property tax digest, active, https://georgiacommons.org/code/48-6-73.md - 48-6-74, Distribution of revenues from intangible recording tax; procedure when real property located in more than one county, active, https://georgiacommons.org/code/48-6-74.md - 48-6-75, Collection procedures in absence of collecting officer, active, https://georgiacommons.org/code/48-6-75.md - 48-6-76, Procedure for protesting; payment under protest; claims and actions for refunds, active, https://georgiacommons.org/code/48-6-76.md - 48-6-77, Failure to pay intangible recording tax bars action on indebtedness; removal of bar; penalty; conditions under which penalty waived; acquisition of instrument by holder exempt from tax, active, https://georgiacommons.org/code/48-6-77.md - 48-6-90, Definitions, active, https://georgiacommons.org/code/48-6-90.md - 48-6-90.1, Depository financial institutions subject to state and local taxation as business corporations, active, https://georgiacommons.org/code/48-6-90.1.md - 48-6-91, Exemption for domestic international banking facilities, active, https://georgiacommons.org/code/48-6-91.md - 48-6-92, Taxation of banks and building and loan associations under article exclusive; exception, reserved (no version in force today), https://georgiacommons.org/code/48-6-92.md - 48-6-93, Local business license tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; credits, active, https://georgiacommons.org/code/48-6-93.md - 48-6-94, Rate of taxation of moneyed capital competing with national banks, active, https://georgiacommons.org/code/48-6-94.md - 48-6-95, Special state occupation tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; annual report; credits, active, https://georgiacommons.org/code/48-6-95.md - 48-6-96, Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization, active, https://georgiacommons.org/code/48-6-96.md - 48-6-97, Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally, active, https://georgiacommons.org/code/48-6-97.md - 48-6-98, Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations, active, https://georgiacommons.org/code/48-6-98.md