Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 1 - GENERAL PROVISIONS > § 48-5-14 - Liability of nonresidents, agents of nonresidents, and their property

§ 48-5-14 - Liability of nonresidents, agents of nonresidents, and their property

O.C.G.A. 48-5-14 (2010)
48-5-14. Liability of nonresidents, agents of nonresidents, and their property


A nonresident person, all persons who return property for a nonresident, and the nonresident's property located in this state shall be liable for the taxes on the property.