Finance

In Georgia, the 'intangible recording tax' on a new mortgage loan is paid by:

AA. The seller
BB. The borrower (buyer) when recording the Security Deed✓ Correct
CC. Both parties equally
DD. The lender on behalf of the borrower

Explanation

Georgia's intangible recording tax ($3 per $1,000 of loan amount) is a tax on long-term notes secured by real estate. It is paid by the borrower when the Security Deed is recorded. This is typically a closing cost paid by the buyer.

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