Georgia Code
Part 1 - General Provisions
§ 48-5-440. Definitions

As used in this article, the term:
(1.1) “Commercial vehicle” means a truck, truck-tractor, trailer, or semitrailer which is a commercial vehicle:
(2.1) “Initial registration period” has the same meaning as provided in paragraph (.1) of subsection (a) of Code Section 40-2-21.
History. Ga. L. 1966, p. 517, § 2; Ga. L. 1967, p. 603, § 1; Ga. L. 1976, p. 1529, § 2; Code 1933, §§ 91A-1902, 91A-1921, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1390, § 2; Ga. L. 1982, p. 1376, §§ 6, 8; Ga. L. 1983, p. 3, § 37; Ga. L. 1986, p. 180, § 1; Ga. L. 1992, p. 1551, § 1; Ga. L. 1993, p. 1012, § 1; Ga. L. 1993, p. 1678, § 2; Ga. L. 1997, p. 419, § 34; Ga. L. 1997, p. 957, § 1; Ga. L. 1999, p. 667, § 3B.
Editor’s notes.
Ga. L. 1993, p. 1012, §§ 3 and 4, not codified by the General Assembly, provide: “Section 3. This Act is passed pursuant to Article VII, Section I, Paragraph III of the Constitution of the State of Georgia which provides that heavy-duty equipment motor vehicles owned by nonresidents and operated in this state may be classified as a separate class of property for ad valorem property tax purposes and different rates, methods, and assessment dates may be provided for such motor vehicles and which authorizes the General Assembly to provide by general law for the ad valorem taxation of motor vehicles.”
“Section 4. This Act shall become effective upon its approval by the Governor [April 13, 1993] or upon its becoming law without such approval and shall apply to heavy-duty equipment brought into this state after such effective date during the 1993 taxable year.”
Law reviews.
For article commenting on the 1997 amendment of this Code section, see 14 Ga. St. U.L. Rev. 215 (1997).

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