We are a bank in SC and have a customer purchasing a property in GA. We do not normally lend in GA, so I'm trying to prepare a GFE properly. We have received information from the closing attorney regarding the amount of the County Transfer Tax and the State Intangible Tax, but I'm not exactly sure where to show these on the GFE. Do I combine the fees and show a total in Block 8?
Thank you for any help.

They are both considered transfer taxes and do go in Block 8. Also, the State of Georgia lists Transfer Tax as a seller responsiblity, so we do not show it on the GFE.

Unfortunately, the newest GAR contract lists it (in the fine print) as the borrower to pay. Because it's in the contract, we do not recognize this fact and go with the State mandate instead.

If the borrower pays, we show it as a credit to the seller.

From the GA DOR

Real estate transfer tax i s an excise tax on transactions involving the sale of real property where title to the property is transferred from the seller to the buyer.
Before a deed, security instrument, or other writing can be recorded in the office of the clerk of the superior court, the real estate transfer tax must be paid. Once the tax has been paid the clerk of the superior court or their deputy will attach to the deed, instrument or other writing a certification that the tax has been paid.
The real estate transfer tax is based upon the property's sale price at the rate of $1 for the first $1,000 or fractional part of $1,000 and at the rate of 10 cents for each additional $100 or fractional part of $100. The tax must be paid by the person who executes the deed, instrument, or other writing or the person for whose use or benefit the deed, instrument, or other writing is executed. The seller is liable for the real estate transfer tax, though frequently the parties agree in the sales contract that the buyer will pay the tax.
O.C.G.A. 48-6-1. - 48-6-10.