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us-ga/statute/48/chapter-6/article-3 — Intangible Recording Tax · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-6
Intangible Recording Tax
18 sections
48-6-60
Definitions.
48-6-61
Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax.
48-6-62
Certification of payment of tax; effect of filing instrument prior to payment; alternate procedure for filing new or modified note secured by previously recorded instrument.
48-6-63
[Reserved] Ad valorem taxation of short-term notes secured by real estate; rate; exemptions.
48-6-64
Tax imposed on long-term and short-term notes secured by realty exclusive; Code section not to be construed as income tax exemption.
48-6-65
Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced.
48-6-66
Showing correct amount and due date on instruments encumbering or conveying real estate.
48-6-67
Violation of Code Section 48-6-66; penalty.
48-6-68
Bond for title in absence of security deed; recording and tax.
48-6-69
Recording, payment, and certification where encumbered real property located in more than one county or located within and outside state.
48-6-70
Filing and payment of tax where encumbered real property located outside state and secured by instrument held by resident.
48-6-71
Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination.
48-6-72
Collection and distribution of revenues.
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.
48-6-74
Distribution of revenues from intangible recording tax; procedure when real property located in more than one county.
48-6-75
Collection procedures in absence of collecting officer.
48-6-76
Procedure for protesting intangible recording tax; payment under protest; special escrow fund; filing claim; approval or denial by commissioner; action for refund.
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.
