Intangible Recording Tax

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Taxation of Intangibles
  5. Intangible Recording Tax

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Section
48-6-60

Definitions

Section
48-6-61

Filing Instruments Securing Long-Term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax

Section
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

Section
48-6-63

Ad Valorem Taxation of Short-Term Notes Secured by Real Estate; Rate; Exemptions

Section
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

Section
48-6-65

Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced

Section
48-6-66

Showing Correct Amount and Due Date on Instruments Encumbering or Conveying Real Estate

Section
48-6-67

Violation of Code Section 48-6-66; Penalty

Section
48-6-68

Bond for Title in Absence of Security Deed; Recording and Tax

Section
48-6-69

Recording, Payment, and Certification Where Encumbered Real Property Located in More Than One County or Located Within and Outside State

Section
48-6-70

Filing and Payment of Tax Where Encumbered Real Property Located Outside State and Secured by Instrument Held by Resident

Section
48-6-71

Determinations by Commissioner of Whether Tax Is Payable; Determinations to Be Public Record; Effect of Nonpayment in Reliance on Determination

Section
48-6-72

Collection and Distribution of Revenues

Section
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

Section
48-6-74

Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County

Section
48-6-75

Collection Procedures in Absence of Collecting Officer

Section
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

Section
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