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U.S. State Codes
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Georgia
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Title 48 - Revenue and Taxa...
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Chapter 6 - Taxation of Int...
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Article 1 - Real Estate Transfer Tax
Article 1 - Real Estate Transfer Tax
§ 48-6-1. Transfer tax rate
§ 48-6-2. Exemption of certain instruments, deeds, or writings from real estate transfer tax; requirement that consideration be shown
§ 48-6-3. Persons required to pay real estate transfer tax
§ 48-6-4. Payment of tax prerequisite to filing deed, instrument, or other writing; certification of payment; recording certification with deed
§ 48-6-5. Clerks of superior courts responsible for tax collecting; fees
§ 48-6-6. Annual report of tax distribution
§ 48-6-7. 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
§ 48-6-8. Distribution of tax revenues among state and other tax jurisdictions and districts.
§ 48-6-9. Failure to collect, account for, and pay over tax imposed by article; penalty
§ 48-6-10. Evasion of tax imposed by article; penalty