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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 6. TAXATION OF INTANGIBLES |
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Article 3. INTANGIBLE RECORDING TAX |
| § 48-6-60. Definitions |
| § 48-6-61. Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax |
| § 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 |
| § 48-6-63. Ad valorem taxation of short-term notes secured by real estate; rate; exemptions |
| § 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 |
| § 48-6-65. Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced |
| § 48-6-66. Showing correct amount and due date on instruments encumbering or conveying real estate |
| § 48-6-67. Violation of Code Section 48-6-66; penalty |
| § 48-6-68. Bond for title in absence of security deed; recording and tax |
| § 48-6-69. Recording, payment, and certification where encumbered real property located in more than one county or located within and outside state |
| § 48-6-70. Filing and payment of tax where encumbered real property located outside state and secured by instrument held by resident |
| § 48-6-71. Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination |
| § 48-6-72. Collection and distribution of revenues |
| § 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 |
| § 48-6-74. Distribution of revenues from intangible recording tax; procedure when real property located in more than one county |
| § 48-6-75. Collection procedures in absence of collecting officer |
| § 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 |
| § 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 |
REFS & ANNOS
TITLE 48 Chapter 6 Article 3 NOTE
OPINIONS OF THE ATTORNEY GENERAL
APPLICABILITY OF REFUND PROVISIONS. --Ga. L. 1937-38, Ex. Sess., p. 77, § 34 (see O.C.G.A. § 48-2-35), which authorizes a refund procedure whether paid voluntarily or involuntarily, applies only to taxes paid to the state and has no application to the recording tax. 1960-61 Op. Att'y Gen. p. 521.
RESEARCH REFERENCES
AM. JUR. 2D. --72 Am. Jur. 2d, State and Local Taxation, §§ 612, 613.
ALR. --"Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 ALR 361.
APPLICABILITY OF REFUND PROVISIONS. --Ga. L. 1937-38, Ex. Sess., p. 77, § 34 (see O.C.G.A. § 48-2-35), which authorizes a refund procedure whether paid voluntarily or involuntarily, applies only to taxes paid to the state and has no application to the recording tax. 1960-61 Op. Att'y Gen. p. 521.
RESEARCH REFERENCES
AM. JUR. 2D. --72 Am. Jur. 2d, State and Local Taxation, §§ 612, 613.
ALR. --"Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 ALR 361.