O.C.G.A.
O.C.G.A.

O.C.G.A. § 50-10-7 (2019)

Certain notes exempt from intangible 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.
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Long-term notes secured by real estate and held by the authority or its assignees shall be exempt from the intangible recording tax imposed by Article 3 of Chapter 6 of Title 48.

History

Code 1981, § 50-10-7, enacted by Ga. L. 1986, p. 705, § 4.