History. Code 1981, § 40-2-88 , enacted by Ga. L. 1990, p. 1883, § 2; Ga. L. 1992, p. 2978, § 3; Ga. L. 1999, p. 741, § 2; Ga. L. 2000, p. 951, § 3-15; Ga. L. 2001, p. 1173, § 1-3; Ga. L. 2002, p. 415, § 40; Ga. L. 2004, p. 631, § 40; Ga. L. 2013, p. 32, § 1/HB 463; Ga. L. 2017, p. 742, § 2/HB 412; Ga. L. 2020, p. 199, § 2-1/HB 463.
The 2017 amendment, effective July 1, 2017, substituted the present provisions of paragraph (c)(1) for the former provisions, which read: “(c)(1)(A) Applications for registration or renewal of registration under the International Registration Plan may be submitted during the period of December 1, 2001, to February 15, 2002, for registration under such plan which shall be valid for a period beginning January 1, 2002, and ending at the conclusion of the applicable registration period specified in division (a)(1)(A)(ii) of Code Section 40-2-21 which occurs between July 1, 2002, and June 30, 2003.
“(B) On and after July 1, 2002, applications for annual registration or renewal of registration under the International Registration Plan shall be submitted during the applicable registration period specified in division (a)(1)(A)(ii) of Code Section 40-2-21.”
The 2020 amendment, effective June 30, 2020, inserted “or any political subdivision of a foreign country” twice in the first sentence of subsection (a).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1990, this Code section, which was enacted as Code Section 40-2-81, was renumbered as Code Section 40-2-88, since Ga. L. 1990, p. 2048, § 2, also enacted a Code Section 40-2-80 and references to Code Sections 40-2-22, 40-2-23, 40-2-24, and 40-2-26 were substituted for references to Code Sections 40-2-21, 40-2-22, 40-2-23, and 40-2-25 in subsection (d).
Pursuant to Code Section 28-9-5, in 1992, “commissioner’s” was substituted for “commissioner” in paragraph (d)(3).
Editor’s notes.
Ga. L. 2013, p. 32, § 5/HB 463, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all registration, annual, or license fees of apportionable vehicles and ad valorem and alternative ad valorem taxes of apportionable vehicles on or after January 1, 2014.