O.C.G.A.
O.C.G.A. § 48-5-505 (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 article, the term:
(1) “Dealer” means any person who is engaged in the business of selling heavy-duty equipment motor vehicles at retail and who holds a valid current dealer’s resale tax exemption number.
(2) “Heavy-duty equipment motor vehicle” means a motor vehicle with all its attachments and parts which is self-propelled, weighs 5,000 pounds or more, and is primarily designed and used for construction, industrial, maritime, or mining uses, provided that such motor vehicles are not required to be registered and have a license plate.
History
Code 1981, § 48-5-505, enacted by Ga. L. 1998, p. 1145, § 2.
Annotations
JUDICIAL DECISIONS
Cited in Wheeler County Bd. of Tax Assessors v. Gilder, 256 Ga. App. 478, 568 S.E.2d 786 (2002).