Chapter

TAXATION OF INTANGIBLES

O.C.G.A. § 48-6-1— Transfer tax rate
O.C.G.A. § 48-6-2— Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consid- eration be shown
O.C.G.A. § 48-6-3— Persons required to pay real estate transfer tax
O.C.G.A. § 48-6-4— Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed
O.C.G.A. § 48-6-5— Clerks of superior courts responsible for tax collecting; fees
O.C.G.A. § 48-6-6— Annual report of tax distribution
O.C.G.A. § 48-6-7— (For effective date, see note.) Refund of erroneously or illegally collected tax; procedure for filing claim; action for refund in superior court upon denial of claim; manner of paying refund
O.C.G.A. § 48-6-8— Distribution of tax revenues among state and other tax jurisdictions and districts
O.C.G.A. § 48-6-9— Failure to collect, account for, and pay over tax imposed by article; penalty
O.C.G.A. § 48-6-10— Evasion of tax imposed by article; penalty
O.C.G.A. § 48-6-60— Definitions
O.C.G.A. § 48-6-61— Filing instruments securing long-term notes; procedure; intangible recording tax; rate; maximum tax
O.C.G.A. § 48-6-62— Certification of payment of tax; alternate procedure for filing new or modified note
O.C.G.A. § 48-6-63— [Reserved] Ad valorem taxation of short-term notes secured by real estate; rate; exemptions
O.C.G.A. § 48-6-64— Tax imposed on long-term and short-term notes secured by realty
O.C.G.A. § 48-6-65— Extension, transfer, assignment, modification, or renewal of instrument; exemption for amount of note refinanced
O.C.G.A. § 48-6-66— Showing correct amount and due date on instruments conveying, encumbering, or creating a lien upon real estate
O.C.G.A. § 48-6-67— Violation of Code Section 48-6-66; penalty
O.C.G.A. § 48-6-68— Bond for title in absence of security deed; recording and tax
O.C.G.A. § 48-6-69— Encumbered real property located in more than one county; encumbered real property located within and outside state and secured by instrument held by nonresident
O.C.G.A. § 48-6-70— Encumbered real property located outside state and secured by instrument held by resident
O.C.G.A. § 48-6-71— Determinations by commissioner of whether tax is payable; determinations to be public record; effect of nonpayment in reliance on determination
O.C.G.A. § 48-6-72— Collection and distribution of revenues
O.C.G.A. § 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
O.C.G.A. § 48-6-74— Distribution of revenues from intangible recording tax; procedure when real property located in more than one county
O.C.G.A. § 48-6-75— Collection procedures in absence of collecting officer
O.C.G.A. § 48-6-76— (For effective date, see note.) Procedure for protesting intangible recording tax; payment under protest; special escrow fund; filing claim; approval or denial by commissioner; action for refund
O.C.G.A. § 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
O.C.G.A. § 48-6-90— Definitions
O.C.G.A. § 48-6-90.1— Depository financial institutions subject to state and local taxation as business corporations
O.C.G.A. § 48-6-91— Exemption for domestic international banking facili- ties
O.C.G.A. § 48-6-92— [Reserved] Taxation of banks and building and loan associations under article exclusive; exception
O.C.G.A. § 48-6-93— Local business license tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; credits
O.C.G.A. § 48-6-94— Rate of taxation of moneyed capital competing with national banks
O.C.G.A. § 48-6-95— Special state occupation tax on depository financial institutions; tax rate based on Georgia gross receipts; return required; annual report; credits
O.C.G.A. § 48-6-96— Exemptions, credits, and deductions from taxation of depository financial institutions filing consolidated returns with parent organization
O.C.G.A. § 48-6-97— Taxation of credit unions; legislative intent to tax state and federally chartered credit unions equally
O.C.G.A. § 48-6-98— Legislative intent to tax all depository financial institutions equally; interim special tax limitation for savings and loan associations