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Section 48-5-12 - Situs of returns by nonresidents — Georgia Law | CourtGPT
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  7. Section 48-5-12 - Situs of returns by nonresidents
Georgia Legal Code

Section 48-5-12 - Situs of returns by nonresidents

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Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located.