Taxation of Intangibles (arts. 1 — 4)
Chapter 5C - Title Ad Valorem Tax on Motor Vehicles (TAVT) (§ 48-5C-1)Chapter 7 - Income Taxes (arts. 1 — 7)
Section 48-6-1 - Transfer Tax Rate.Section 48-6-2 - Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement That Consideration Be Shown.Section 48-6-3 - Persons Required to Pay Real Estate Transfer Tax.Section 48-6-4 - Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Writing; Certification of Payment; Recording Certification With Deed.Section 48-6-5 - Clerks of Superior Courts Responsible for Tax Collecting; Fees.Section 48-6-6 - Annual Report of Tax Distribution.Section 48-6-7 - [effective Until July 1, 2026] Refunds of Erroneously or Illegally Collected Tax; Procedures for Claims and Actions.Section 48-6-8 - Distribution of Tax Revenues Among State and Other Tax Jurisdictions and Districts.Section 48-6-9 - Failure to Collect, Account For, and Pay Over Tax Imposed by Article; Penalty.Section 48-6-10 - Evasion of Tax Imposed by Article; Penalty.Section 48-6-60 - Definitions.Section 48-6-61 - Filing Instruments Securing Long-term Notes; Procedure; Intangible Recording Tax; Rate; Maximum Tax.Section 48-6-63 - [reserved] Ad Valorem Taxation of Short-term Notes Secured by Real Estate; Rate; Exemptions.Section 48-6-64 - Tax Imposed on Long-term and Short-term Notes Secured by Realty.Section 48-6-65 - Extension, Transfer, Assignment, Modification, or Renewal of Instrument; Exemption for Amount of Note Refinanced.Section 48-6-66 - Showing Correct Amount and Due Date on Instruments Conveying, Encumbering, or Creating a Lien Upon Real Estate.Section 48-6-67 - Violation of Code Section 48-6-66; Penalty.Section 48-6-68 - Bond for Title in Absence of Security Deed; Recording and Tax.Section 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.Section 48-6-70 - Encumbered Real Property Located Outside State and Secured by Instrument Held by Resident.Section 48-6-71 - Determinations by Commissioner of Whether Tax Is Payable; Determinations to Be Public Record; Effect of Nonpayment in Reliance on Determination.Section 48-6-72 - Collection and Distribution of Revenues.Section 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.Section 48-6-74 - Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County.Section 48-6-75 - Collection Procedures in Absence of Collecting Officer.Section 48-6-76 - [effective Until July 1, 2026] Procedure for Protesting; Payment Under Protest; Claims and Actions for Refunds.Section 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.Section 48-6-90 - Definitions.Section 48-6-90.1 - Depository Financial Institutions Subject to State and Local Taxation as Business Corporations.Section 48-6-91 - Exemption for Domestic International Banking Facilities.Section 48-6-92 - [reserved] Taxation of Banks and Building and Loan Associations Under Article Exclusive; Exception.Section 48-6-93 - Local Business License Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Return Required; Credits.Section 48-6-94 - Rate of Taxation of Moneyed Capital Competing With National Banks.Section 48-6-95 - Special State Occupation Tax on Depository Financial Institutions; Tax Rate Based on Georgia Gross Receipts; Return Required; Annual Report; Credits.Section 48-6-96 - Exemptions, Credits, and Deductions From Taxation of Depository Financial Institutions Filing Consolidated Returns With Parent Organization.Section 48-6-97 - Taxation of Credit Unions; Legislative Intent to Tax State and Federally Chartered Credit Unions Equally.Section 48-6-98 - Legislative Intent to Tax All Depository Financial Institutions Equally; Interim Special Tax Limitation for Savings and Loan Associations.