{"data":{"id":"us-ga/o.c.g.a.-48-6-1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-6-1","heading":"Transfer tax rate.","body":"There is imposed a tax at the rate of $1.00 for the first $1,000.00 or fractional part of $1,000.00 and at the rate of 10¢ for each additional $100.00 or fractional part of $100.00 on each deed, instrument, or other writing by which any lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance existing prior to the sale and not removed by the sale) exceeds $100.00.","path":["TITLE 48 Revenue and Taxation","CHAPTER 6 Taxation of Intangibles","Article 1 Real Estate Transfer Tax"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"ba3bedb2213366349790764887cde46d75d5fee1aefb024813f031d4e013b2f4","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5c-1","next":"us-ga/o.c.g.a.-48-6-2"},"notice":"GroundRules: Original legal text. Not legal advice."}