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.
O.C.G.A. § 48-6-3
Persons required to pay real estate transfer tax
§ 91A-3002, enacted by Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.