History. Ga. L. 1966, p. 517, § 6; Ga. L. 1976, p. 1529, § 8; Code 1933, § 91A-1930, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 50; Ga. L. 1993, p. 303, § 1; Ga. L. 1994, p. 790, § 1; Ga. L. 1995, p. 10, § 48; Ga. L. 1998, p. 128, § 48; Ga. L. 2006, p. 1020, § 1/HB 1236; Ga. L. 2009, p. 942, § 1/HB 318.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes
§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation
§ 48-5-442. Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes
§ 48-5-443. Ad Valorem Tax Rate
§ 48-5-444. Place of Return of Motor Vehicles and Mobile Homes
§ 48-5-445. Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners
§ 48-5-446. Remittance of Taxes Collected to Tax Authority; Time
§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest
§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home