History. Ga. L. 1927, p. 226, § 3; Ga. L. 1931, p. 7, § 84; Code 1933, § 68-202; Ga. L. 1953, Jan.-Feb. Sess., p. 366, § 1; Ga. L. 1957, p. 452, § 1; Ga. L. 1966, p. 508, § 3; Code 1981, § 40-2-25 ; Ga. L. 1984, p. 609, § 2; Ga. L. 1985, p. 149, § 40; Ga. L. 1987, p. 191, § 9; Code 1981, § 40-2-26 , as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 2002, p. 1024, § 2; Ga. L. 2003, p. 261, § 2; Ga. L. 2010, p. 143, § 3.1/HB 1005; Ga. L. 2014, p. 704, § 4/SB 23; Ga. L. 2021, p. 124, § 3/SB 210; Ga. L. 2021, p. 221, § 2/HB 43.
The 2021 amendments.
The first 2021 amendment, effective July 1, 2021, added the last sentence in subsection (b). The second 2021 amendment, effective July 1, 2021, rewrote subsection (b), which read: “Application shall be made by the owner of the vehicle upon blanks prepared by the commissioner for such purposes. The application shall contain a statement of the name, place of residence, and address of the applicant; a brief description of the vehicle to be registered, including its name and model, the name of the manufacturer, the manufacturer’s vehicle identification number, and its shipping weight and carrying capacity; from whom, where, and when the vehicle was purchased; the total amount of all liens, if any, thereon, with the name and address of the lienholder; and such other information as the commissioner may require. In addition, the commissioner shall provide to an applicant an opportunity to designate an alternative emergency contact telephone number that shall be made available to a law enforcement officer making a vehicle tag inquiry in the course of conducting official law enforcement business.”
Code Commission notes.
Ga. L. 2021, p. 124, § 3/SB 210 and Ga. L. 2021, p. 221, § 2/HB 43 both amended subsection (b) of this Code section. The amendments have been harmonized by inserting the sentence added by Ga. L. 2021, p. 124, § 3/SB 210 to the end of paragraph (b)(1), as amended by Ga. L. 2021, p. 221, § 2/HB 43.
Editor’s notes.
Ga. L. 1984, p. 609, § 1, not codified by the General Assembly, provides: “The General Assembly declares that it is the purpose of this Act to ensure that this state receives its full apportionment of federal-aid highway funds and to enable the state revenue commissioner and his officers, agents, and employees to comply with the requirements of the federal government in order for this state to receive all possible federal aid and assistance in the construction and maintenance of the public roads of Georgia.”
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, interest liabilities, and refund eligibility for prior taxable years shall not be affected by that Act.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as those statutes become effective for federal purposes.
Ga. L. 2002, p. 1024, § 7, not codified by the General Assembly, provides: “This Act shall become effective November 1, 2002; provided, however, that the Act shall be effective upon its approval by the Governor or upon its becoming law without such approval for the purposes of the authority of the commissioner to adopt rules and regulations and to employ staff and expend moneys within the limits of funds appropriated or otherwise made available for such purpose.”
Ga. L. 2014, p. 704, § 1/SB 23, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Stacey Nicole English Act.’ ”
Ga. L. 2021, p. 221, § 1/HB 43, not codified by the General Assembly, provides: “This Act shall be known and may be cited as ‘Walker’s Law.’”
U.S. Code.
Subchapter D of Chapter 36 of the Internal Revenue Code, referred to in paragraph (c)(1), is codified at 26 U.S.C. § 4481 et seq.
Administrative rules and regulations.
Tag Forms, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Vehicle Division, Subject 560-10-19.
Structure Georgia Code
Title 40 - Motor Vehicles and Traffic
Chapter 2 - Registration and Licensing of Motor Vehicles
Article 2 - Registration and Licensing Generally
§ 40-2-21. Registration Periods
§ 40-2-22. Application to Local Tag Agents or Commissioner
§ 40-2-23. County Tax Collectors and Tax Commissioners Designated Tag Agents
§ 40-2-24. Bonds of Tag Agents
§ 40-2-25. Processing by Private Persons of Applications for Registration
§ 40-2-31. License Plate Design; Revalidation and County Decals
§ 40-2-34. Reports and Remittances by Tag Agents
§ 40-2-35. Commissioner to Have License Plates and Decals by December 1
§ 40-2-37. Registration and Licensing of Vehicles of State and Political Subdivisions
§ 40-2-38.1. Transporter License Plate
§ 40-2-40. Registration of Delinquent Vehicles; Collection and Disposition of Penalties
§ 40-2-41. Display of License Plates
§ 40-2-41.1. Authentic Historical Georgia License Plates
§ 40-2-42. Transfer of License Plates and Revalidation Decals