< IRT and RET Letter Rulings

Georgia Letter Rulings

Intangible Recording Tax and Real Estate Transfer Tax

A Letter of Determination for Intangible Recording Tax is issued pursuant to O.C.G.A. 48-6-71
A Letter Ruling for an Intangible Recording Tax Protest is issued pursuant to O.C.G.A. 48-6-76
A Real Estate Transfer Tax Claim for Refund is governed by O.C.G.A. 48-6-7
A Letter Ruling Request for Real Estate Transfer Tax is issued pursuant to O.C.G.A. 50-13-11
Note: The Department issues all letters and decides all requests on a fact-specific, case-by-case basis.

The date range of the rulings contained herein is from July 1996 to present.

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Amendatory AgreementNo IRT 1996-09-20-011996
No note securedNo IRT 1996-09-12-01 1996
No tax dueNo IRT 1996-09-24-01 1996
Single indebtednessNo IRT 1996-08-19-01 1996
Counterpart not taxableNo IRT 1997-02-05-011997
Deficiency of taxNo IRT 1997-12-04-011997
Exemption from taxNo IRT 1997-01-17-011997
Exemption from taxNo IRT 1997-01-17-021997
Exemption from taxNo IRT 1997-01-17-031997
Exemption from tax No IRT 1997-02-05-01 1997
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