Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 5 - AD VALOREM TAXATION OF PROPERTYArticle 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
Part 2 - MOTOR VEHICLES
Section 48-5-475 - Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles

Ga. Code § 48-5-475

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-5-475 - Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles

All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.

OCGA § 48-5-475

Amended by 2005 Ga. Laws 68,§ 29-3, eff. 7/1/2005.