The tax imposed by Code Section 48-6-1 shall be paid by the person who executes the deed, instrument, or other writing or by the person for whose use or benefit the deed, instrument, or other writing is executed. History. Ga. L. 1967, p. 788, § 2; Code 1933, § 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.
Persons required to pay real estate transfer tax
O.C.G.A. § 48-6-3, under REAL ESTATE TRANSFER TAX JUDICIAL DECISIONS.
O.C.G.A. § 48-6-3