Deposit of protested tax in special escrow fund, §48-6-76. Setoff debt collection. Income tax refunds. Deposit of transfer funds into escrow account, §48-7-164. Transfer from escrow account to credit of debtor’s account of debt due, §48-7-166. ESTATES. Income taxes. Deduction in lieu of personal exemption, §48-7-26. Fiduciaries or beneficiaries, §48-7-22. Individual tax rate. Applicability to estates, §48-7-20. Persons required to file returns, §48-7-50. Taxation.
Intangible recording tax
O.C.G.A. § 48-7-166 — under Title 48.
O.C.G.A. § 48-7-166