Rule 560-11-2-.18 - Real Estate Transfer Tax. Disposition of Forms(1) On or before the 15th day of each month, the Clerk of superior Court shall submit the original copy of form PT-61 filed with him for the preceding calendar month to the Revenue Commissioner along with a properly completed recapitulation form PT-62 showing the total taxable transactions for the preceding month, the total tax collected, the fees earned by the Clerk, and the net amount of taxes being remitted to the Commissioner. (a) The clerk shall retain one copy of the forms PT-61 and PT-62 for a period of one year after the date these forms are required to be sent to the Revenue Commissioner, after which they may be disposed of consistent with any records disposition standards.(2) On or before the 15th day of each month, the Clerk of Superior Court shall submit one copy of form PT-61 filed with him for the preceding calendar month to the Chairman of the Board of Tax Assessors, or his designated appraisal staff. (a) The Chairman of the Board of Tax Assessors shall retain one copy of all forms PT-61 filed with him for a period of three years after the date of receipt after which these may be disposed of consistent with any records disposition standards adopted by the appropriate authority in the county.(3) On or before the 15th day of each month, the Clerk of Superior Court shall submit one copy of form PT-61 filed with him for the preceding calendar month to the County Tax Commissioner. (a) The County Tax Commissioner shall retain his copy of form PT-61 consistent with any records disposition standards adopted by the appropriate authority in the county.Ga. Comp. R. & Regs. R. 560-11-2-.18
O.C.G.A. Secs. 48-2-1, 48-2-7, 48-2-12, 48-5-15, 48-5-20, 48-5-269, 48-6-1 to 48-6-10, 50-18-90 to 50-18-103.
Original Rule entitled "Real Estate Transfer Tax-Disposition of Forms-Monthly Reports" adopted. F. May 25, 1971; eff. June 14, 1971.Repealed: New Rule entitled "Real Estate Transfer Tax-Tax Assessor's Review -Disposition of Forms" adopted. F. June 9, 1989; eff. June 29, 1989.Repealed: New Rule entitled "Real Estate Transfer Tax-Disposition of Forms" adopted. F. Nov. 9, 1993; eff. Nov. 29, 1993.