GA Code § 48-6-3 - Persons Required to Pay Real Estate Transfer Tax.

Section 48-6-3 - Persons Required to Pay Real Estate Transfer Tax.Section 48-6-3 - Persons Required to Pay Real Estate Transfer Tax.

Section 48-6-2 - Exemption of Certain Instruments, Deeds, or Writings From Real Estate Transfer Tax; Requirement That Consideration Be Shown.Section 48-6-4 - Payment of Tax Prerequisite to Filing Deed, Instrument, or Other Writing; Certification of Payment; Recording Certification With Deed.

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.

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