Ga. Comp. R. & Regs. 560-11-8-.04
Current through Rules and Regulations filed through November 21, 2024
Intangible recording tax is not required to be paid on any instrument that modifies by extension, transfer, assignment or renewal, or gives additional security for an existing note, when the intangible recording tax has been paid on the original instrument or the original note or holder of the original instrument was exempt.
Ga. Comp. R. & Regs. R. 560-11-8-.04
O.C.G.A. Secs. 48-6-62(b), 48-6-65.