Where a single instrument secures both long-term and short-term notes, intangible recording tax is due on the sum of the amounts of both the long-term and short-term notes, up to the maximum tax allowed per instrument.
Ga. Comp. R. & Regs. R. 560-11-8-.12
O.C.G.A. Secs. 48-6-60 - 48-6-77.