{"data":{"id":"us-ga/o.c.g.a.-48-6-3","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-6-3","heading":"Persons required to pay real estate transfer tax.","body":"The tax imposed by Code Section 48-6-1 shall be paid by the person who executes the deed, instrument, or other writing or by the person for whose use or benefit the deed, instrument, or other writing is executed.","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":"70de7e265b0cef51f260afcdaefbb5bdcb9e10dbdb30b02e9b7ac645189b325d","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-6-2","next":"us-ga/o.c.g.a.-48-6-4"},"notice":"GroundRules: Original legal text. Not legal advice."}