O.C.G.A.
O.C.G.A. § 48-5-477 (2019)
Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation
✓ 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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Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle:
(1) Which is not subject to ad valorem taxation within this state; or
(2) Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article.
History
Ga. L. 1966, p. 517, § 18; Ga. L. 1967, p.
91, § 3; Code 1933, § 91A-1910, enacted by Ga. L. 1978, p. 309, § 2.