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O.C.G.A. § 48-6-3 — Persons required to pay real estate transfer tax | Georgia Code

O.C.G.A. § 48-6-3 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 6. Taxation of Intangibles, 48-6-1 through 48-6-98.

ARTICLE 1 REAL ESTATE TRANSFER TAX

48-6-3. Persons required to pay real estate transfer tax.

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.

(Ga. L. 1967, p. 788, § 2; Code 1933, § 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.)

OPINIONS OF THE ATTORNEY GENERAL

When deed granted by federal agency is exempt, grantee also exempt.

- When a deed from the secretary of housing and urban development to an individual or corporation, which deed conveys real property which previously has been acquired under mortgage insurance, is not taxable to the federal agency, the grantee, who is secondarily responsible, would not be liable for the tax on the exempt transaction. 1968 Op. Att'y Gen. No. 68-37.

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, § 1820.

ALR.

- "Business situs" for purposes of property taxation of intangibles in state other than domicile of owner, 143 A.L.R. 361.

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This Georgia Code resource is curated by the attorney maintaining this site, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.