O.C.G.A.

O.C.G.A. § 40-2-160 (2019)

Liability of residents and nonresidents for taxes and fees; prorated fees for motor vehicles hauling seasonal state agricultural products

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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(a) Each resident and nonresident person shall be liable for and shall pay the taxes and fees required by law for the operation of motor vehicles in this state. (b) With respect to motor vehicles used solely for the purpose of hauling seasonal agricultural products grown in this state, the fees required by this article may be prorated on a daily basis in accordance with the owner declared gross vehicle weight. The commissioner may issue a special plate or other means of identification to indicate compliance with this subsection. No motor vehicle to which this subsection is applicable shall be operated in violation of this article.

History

Ga. L. 1937-38, Ex. Sess., p. 259, § 8; Ga. L. 1960, p. 248, § 1; Ga. L. 1964, p. 242, § 1; Code 1933, § 91A-5309, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-10-9; Code 1981, § 40-2-160, as redesignated by Ga. L. 2002, p. 1074, §§ 1, 4.

Annotations

Cross references. Registration and licensing requirements for vehicles of nonresidents generally, § 40-2-90 et seq.

Editor’s notes. Ga. L. 2002, p. 1074, § 8, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act.” This act became effective July 1, 2002.

OPINIONS OF THE ATTORNEY GENERAL Motor vehicle owned by nonresident but used in state is taxable. - When the owner of a motor vehicle driven in this state is not a resident of this state, and the motor

vehicle is in this state for use here and is, in fact, used in much the same manner as other motor vehicles are used in this state, that motor vehicle is taxable in this state. 1968 Op. Att’y Gen. No. 68-39.

RESEARCH REFERENCES Am. Jur. 2d. 7A Am. Jur. 2d, Automobiles and Highway Traffic, §§ 61, 87 et seq.

C.J.S. 60 C.J.S., Motor Vehicles, § 190 et seq.