Ga. Comp. R. & Regs. r. 560-11-3-.15 — Real Estate Transfer Tax Form-PT-61

This form is completed by the seller or the seller's authorized agent and must be submitted in quadruplicate (1 original and 3 copies) to the Clerk of Superior Court before any lands, tenements or other realty transferred can be filed for record or recorded by the Clerk of Superior Court. This form discloses the value of property conveyed or transferred and amount of tax due. Cite as Ga. Comp. R. & Regs. R. 560-11-3-.15 Authority: Ga. L. 1937-38, Extra Sess., pp. 77, et seq. , as amended (Ga Code Ann. Secs. 92-8405, 8406, 8409, 8427); Ga. L 1967, pp. 788, 790, as amended; 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 . History. Original Rule entitled "Real Estate Transfer Tax Form-PT-61" was filed on May 25, 1971; effective June 14, 1971. Amended: F. Jun. 9, 1989; eff. Jun. 29, 1989. Repealed: New Rule, same title, adopted. F. Nov. 9, 1993; eff. Nov. 29, 1993.