O.C.G.A.
O.C.G.A. § 43-22-1 (2019)
Definitions
✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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As used in this chapter, the term:
(1) “Junk” means any used article of commerce which is composed principally of iron, steel, brass, copper, zinc, or their alloys, or any other base metals and which is commonly bought for the purpose of resale or refabrication, or both.
(2) “Junk dealer” means any person, firm, or corporation or officer, agent, or employee of any person, firm, or corporation who engages in the purchase of junk for the purpose of resale or refabrication, or both.
History
Ga. L. 1939, p. 337, §§ 4, 5.
Annotations
OPINIONS OF THE ATTORNEY GENERAL Person selling used automobile parts is a junk dealer and subject to
junk dealer’s tax. 1950-51 Ga. Op. Att’y Gen. 187.