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.