GA Code § 48-6-74 - Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County.

Section 48-6-74 - Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County.Section 48-6-74 - Distribution of Revenues From Intangible Recording Tax; Procedure When Real Property Located in More Than One County.

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 48-6-75 - Collection Procedures in Absence of Collecting Officer.

All revenues derived from the intangible recording tax imposed by this article including, but not limited to, revenues from any imposition of the tax upon intangible trust property shall be distributed among the state, county, and municipality in which the real property is located in the same proportion that revenues derived from the intangible taxes imposed by Article 3 of this chapter are distributed. If the real property is located in more than one county, the appropriate portion of the intangible recording tax shall be distributed equitably by the commissioner among the affected counties.

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