O.C.G.A.

O.C.G.A. § 48-6-3 (2019)

Persons required to pay real estate transfer tax

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

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.

History

Ga. L. 1967, p. 788, § 2; Code 1933,

§ 91A-3002, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

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 ALR. “Business situs” for purposes of property taxation of intangibles in state

other than domicile of owner, 143 A.L.R. 361.

Notes of Decisions

Cited in 1 case, 2004–2004 · leading case: Hicks v. Florida State Bd. of Admin., 594 S.E.2d 745 (Ga. Ct. App. 2004).

Sort: Relevance Newest Treatment

Hicks v. Florida State Bd. of Admin., 594 S.E.2d 745 (Ga. Ct. App. 2004). · cites it 2× “See OCGA § 48-6-3. The tax becomes due at the time the deed, instrument, or other writing is filed in the deed records of the superior court of the county in which the real property is located.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.