TITLE 48
REVENUE AND TAXATION
ARTICLE 10A
AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
48-5-506. Heavy-duty equipment motor vehicles; dealers.
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The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505.
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The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section.
(Code 1981, §48-5-506, enacted by Ga. L. 1998, p. 1145, § 2.)