Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-6-1 Transfer tax rate
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There is imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and at the rate of 10¢ for each additional $100.00 or fractional part of $100.00 on each deed, instrument, or other writing by which any lands, tenements, or other realty sold is gr…
O.C.G.A. § 48-6-10 Evasion of tax imposed by article; penalty
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(a) It shall be unlawful for any person willfully to evade or defeat in any manner any tax imposed by this article or the payment of such tax. (b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor. History. Ga. L. 1967, p. 788, § 11; Cod…
O.C.G.A. § 48-6-2 CONTINUING EDUCATION
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County appraisers, §48-5-268. County tax collectors, §48-5-126.1. National guard members or reservists. Exemptions from continuing education requirements while on active duty, §48-7-6. Property taxes, local officials and staff, §48-5-13. CONSPIRACIES. Tax amnesty program. Willful…
O.C.G.A. § 48-6-3 Persons required to pay real estate transfer tax
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The tax imposed by Code Section 48-6-1 shall be paid by the person 918 48-6-4 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,…
O.C.G.A. § 48-6-4 Evidence, §48-6-4
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Failure to pay, §48-6-9. Persons required to pay, §48-6-3. Prerequisite to filing deed, instrument or other writing, §48-6-4. Proportionate amount, §48-6-4. Refunds of erroneously or illegally collected tax, §48-6-7. Persons required to pay, §48-6-3. Power of appointment. Exemptio…
O.C.G.A. § 48-6-5 Fees for collecting tax, §48-6-5
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Tax evasion, §48-6-10. Transfers subject to tax, §48-6-1. Trusts and trustees. Exemption of deed of assent or distribution by trustee, §48-6-2. REAL PROPERTY. Donation of property to be used for conservation purposes. Income tax credit, §48-7-29.12. Estate tax eliminated, §48-12-…
O.C.G.A. § 48-6-6 Annual report of tax distribution
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Within 60 days of the end of each calendar year, the clerk of the superior court shall file with the commissioner a report showing the total amount of tax distributed among the state, county, and municipalities during the preceding calendar year. History. Ga. L. 1967, p. 788, § 8;…
O.C.G.A. § 48-6-60 Definitions
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As used in this article, the term: (1) “Collecting officer” means the clerk of the superior court of the county; provided, however, that, in each county of this state having a population of 50,000 or less according to the United States decennial census of 1990 or any future such …
O.C.G.A. § 48-6-61 Definitions
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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; ex…
O.C.G.A. § 48-6-64 Tax imposed on long-term and short-term notes secured by realty
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(a) The tax required by this article to be paid on instruments securing long-term notes secured by real estate shall be exclusive of all other taxes on the notes. Such intangible property shall not be taxed in any manner other than as provided in this article by the state, any co…
O.C.G.A. § 48-6-66 Violation of code section, §48-6-67
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Failure to pay bars action on indebtedness, §48-6-77. Long-term note secured by real estate. Certification, §48-6-62. Payment under protest, §48-6-76. Penalty for failure to pay, §48-6-77. Property located in more than one county, §48-6-69. Property located outside state and secur…
O.C.G.A. § 48-6-67 Violation of Code Section 48-6-66; penalty
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(a) It shall be unlawful for any person willfully to violate Code Section 48-6-66. (b) Any person who violates Code Section 48-6-66 shall be guilty of a misdemeanor. History. Ga. L. 1953, Nov.-Dec. Sess., p. 379, § 16; Code 1933, § 91A-9917, enacted by Ga. L. 1978, p. 309, § 2; G…
O.C.G.A. § 48-6-69 Licenses
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Tobacco and alternative nicotine products taxes. Nonresident distributors, §48-11-5. Motor carriers road tax. Secretary as agent for service of process or notice, §48-9-42. Notice. Income taxes. Rejection of application for permission to use other method of allocation, §48-7-35. …
O.C.G.A. § 48-6-7 Sales and use taxes
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Election for payment of refund over time period, §48-2-35. Erroneous or illegally assessed payments, §§48-2-35, 48-2-35.1. Expedited refunds, §48-2-35.1. Frivolous claim for refund, §48-2-35.1. Local significance, refund claims, §48-2-35. Purchaser entitled to purchase without pay…
O.C.G.A. § 48-6-72 Collection and distribution of revenues
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(a) The intangible recording tax imposed by Code Section 48-6-61 upon instruments securing long-term notes secured by real property shall be collected by the collecting officer of each county and said officer shall make the distributions in the manner provided for in this Code se…
O.C.G.A. § 48-6-75 Collection procedures in absence of collecting officer
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In the event the collecting officer required to collect the tax imposed by Code Section 48-6-61 is temporarily absent from said officer’s office for reasons of health, vacation, or otherwise, said officer shall designate another qualified person to collect the intangible recording…
O.C.G.A. § 48-6-76 Renewal of instrument, §48-6-65
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Reports. Collecting officers, §48-6-73. Superior courts. Actions for refunds of protested amount, §48-6-76. Time. Filing claim for refund of protested amount, §48-6-76. INTELLECTUAL AND OTHER DEVELOPMENTAL DISABILITIES. Property tax exemption. Nonprofit homes for the mentally hand…
O.C.G.A. § 48-6-77 Interest
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Amnesty program, §48-16A-7. Deficiency assessments, §48-2-48. Delinquent tax payments in certain counties, §48-5-24. New purchasers of property, exemptions, §48-3-3. Unpaid taxes, §48-5-148. Alternative provisions, §48-5-150. Willful failure to pay ad valorem tax, §48-2-44. Interi…
O.C.G.A. § 48-6-8 Report of distribution, §48-6-6
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Divorce. Exemptions of transfers between husband and wife in connection with divorce, §48-6-2. Evasion of tax, §48-6-10. Evidence. Payment of tax, §48-6-4. Executors and administrators. Exemption of deeds of assent or distribution by, §48-6-2. Exemptions, §48-6-2. Consideration o…
O.C.G.A. § 48-6-90 Definitions
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As used in this article, the term: (1) “Bank” means any financial institution chartered under the laws of any state or under the laws of the United States which is authorized to receive deposits in this state and which has a corporate structure authorizing the issuance of capital …
O.C.G.A. § 48-6-91 Exemption for domestic international banking facilities
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Domestic international banking facilities operating in this state pursuant to Article 5A of Chapter 1 of Title 7, the “Domestic International Banking Facility Act,” and engaging only in those activities authorized pursuant to that article shall not be deemed to maintain a place o…
O.C.G.A. § 48-6-93 Open system
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Tobacco and alternative nicotine products taxes, §48-11-1. Operated. Ad valorem taxation of airline company property, §48-5-540. Operating. Ad valorem taxation of airline company property, §48-5-540. Operations. Ad valorem taxation of airline company property, §48-5-540. Road tax…
O.C.G.A. § 48-6-95 Office
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Defined, §48-6-93. Taxation of depository institutions, §§48-6-90 to 48-6-98. Business corporations. Institutions subject to state and local taxation as, §48-6-90.1. Business license tax. Local business license tax, §48-6-93. Consolidated returns. Exemptions, credits and deduction…
O.C.G.A. § 48-6-96 Georgia gross receipts
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Defined, §48-6-95. Gross receipts. Defined, §48-6-95. Local business license tax based on, §48-6-93. Income tax credit.
O.C.G.A. § 48-6-98 School taxes
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General provisions, §§48-5-400 to 48-5-405. Sales tax for educational purposes, §§48-8-140 to 48-8-144. Security clearances. Access to tax information by persons other than employees, §48-2-15. Seizures of contraband articles, §48-2-82. Service of notice of assessment, §48-2-45. …