Definitions

Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax. 48-6-73. 911 Certification of payment of tax; alternate procedure for filing new or modified note. [Reserved] Ad valorem taxation of short-term notes secured by real estate; rate; exemptions. Tax imposed on long-term and short-term notes secured by realty. Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced. Showing correct amount and due date on instruments conveying, encumbering, or creating a lien upon real estate. Violation of Code Section 48-6-66; penalty. Bond for title in absence of security deed; recording and tax. Encumbered real property located in more than one county; encumbered real property located within and outside state and secured by instrument held by nonresident. Encumbered real property located outside state and secured by instrument held by resident. Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination. Collection and distribution of revenues. Reports and distributions by collecting officer; failure to distribute as breach of duty and bond; commissions; long-term notes not T.48, C.6 Sec. 48-6-74. 48-6-75. 48-6-76. 48-6-77. Sec.