---
title: O.C.G.A. § 50-10-7. Certain notes exempt from intangible tax.
collection: code
id: 50-10-7
cite_as: O.C.G.A. § 50-10-7 (2025)
canonical_url: https://georgiacommons.org/code/50-10-7
md_url: https://georgiacommons.org/code/50-10-7.md
text_url: https://georgiacommons.org/code/50-10-7/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=845
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / GEORGIA DEVELOPMENT AUTHORITY
---

# O.C.G.A. § 50-10-7. Certain notes exempt from intangible tax.

Long-term notes secured by real estate and held by the authority or its assignees shall be exempt from the intangible recording tax imposed by Article 3 of Chapter 6 of Title 48.

## History

Code 1981, § 50-10-7, enacted by Ga. L. 1986, p. 705, § 4.