Article 3 - Intangible Recording Tax

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

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