GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 6. TAXATION OF INTANGIBLES |
Article 1. REAL ESTATE TRANSFER TAX |
Section 48-6-3. Persons required to pay real estate transfer tax
Latest version.
- 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.
Ga. L. 1967, p. 788, § 2; Code 1933, § 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.