Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 6. TAXATION OF INTANGIBLES

39 sections · 48-6-1 to 48-6-98

Article 1. REAL ESTATE TRANSFER TAX

  1. 48-6-1Transfer tax rate.
  2. 48-6-2Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consideration be shown.
  3. 48-6-3Persons required to pay real estate transfer tax.
  4. 48-6-4Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed.
  5. 48-6-5Clerks of superior courts responsible for tax collecting; fees.
  6. 48-6-6Annual report of tax distribution.
  7. 48-6-7Refunds of erroneously or illegally collected tax; procedures for claims and actions.2 versions
  8. 48-6-8Distribution of tax revenues among state and other tax jurisdictions and districts.
  9. 48-6-9Failure to collect, account for, and pay over tax imposed by article; penalty.
  10. 48-6-10Evasion of tax imposed by article; penalty.

Article 2. INTANGIBLE PERSONAL PROPERTY TAX

  1. 48-6-20 to 48-6-44(no catchline printed)Reserved

Article 3. INTANGIBLE RECORDING TAX

  1. 48-6-60Definitions.
  2. 48-6-61Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax.
  3. 48-6-62Certification of payment of tax; alternate procedure for filing new or modified note.
  4. 48-6-63Ad valorem taxation of short-term notes secured by real estate; rate; exemptions.Reserved
  5. 48-6-64Tax imposed on long-term and short-term notes secured by realty.
  6. 48-6-65Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced.
  7. 48-6-66Showing correct amount and due date on instruments conveying, encumbering, or creating a lien upon real estate.
  8. 48-6-67Violation of Code Section 48-6-66; penalty.
  9. 48-6-68Bond for title in absence of security deed; recording and tax.
  10. 48-6-69Encumbered real property located in more than one county; encumbered real property located within and outside state and secured by instrument held by nonresident.
  11. 48-6-70Encumbered real property located outside state and secured by instrument held by resident.
  12. 48-6-71Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination.
  13. 48-6-72Collection and distribution of revenues.
  14. 48-6-73Reports and distributions by collecting officer; failure to distribute as breach of duty and bond; commissions; long-term notes not entered on property tax digest.
  15. 48-6-74Distribution of revenues from intangible recording tax; procedure when real property located in more than one county.
  16. 48-6-75Collection procedures in absence of collecting officer.
  17. 48-6-76Procedure for protesting; payment under protest; claims and actions for refunds.2 versions
  18. 48-6-77Failure 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.

Article 4. TAXATION OF FINANCIAL INSTITUTIONS

  1. 48-6-90Definitions.
  2. 48-6-90.1Depository financial institutions subject to state and local taxation as business corporations.
  3. 48-6-91Exemption for domestic international banking facilities.
  4. 48-6-92Taxation of banks and building and loan associations under article exclusive; exception.Reserved
  5. 48-6-93Local business license tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; credits.
  6. 48-6-94Rate of taxation of moneyed capital competing with national banks.
  7. 48-6-95Special state occupation tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; annual report; credits.
  8. 48-6-96Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization.
  9. 48-6-97Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally.
  10. 48-6-98Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations.