Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 6. TAXATION OF INTANGIBLES · Artículo 3. INTANGIBLE RECORDING TAX

48-6-68. Bond for title in absence of security deed; recording and tax.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

Any seller of real estate who retains title to the real estate as security for the purchase price and who does not convey title to the purchaser or take back a deed to secure debt shall execute and deliver to the purchaser a bond for title which shall correctly set forth the unpaid portion of the purchase price and the maturity of the indebtedness. If any part of the purchase price falls due more than 62 months from the date of the instrument, the seller shall have the instrument recorded before delivery of the bond for title in the county where the land is located and shall pay the tax required by this article for the recording of the instrument.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 7; Code 1933, § 91A-3205, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1843, § 4; Ga. L. 2025, p. 256, § 3/HB 586, effective July 1, 2025.

Amendments

The 2025 amendment, effective July 1, 2025, substituted “more than 62 months” for “more than three years” in the second sentence.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-pdf.pdf, Volumen V36, edición 2024, suplemento de 2025, página 208; acción de fusión: replaced; SHA-256 del archivo b339db83460c.