The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before the fifteenth day of the month following the month of collection.
History. Ga. L. 1966, p. 517, § 13; Ga. L. 1976, p. 1529, § 14; Code 1933, § 91A-1936, enacted by Ga. L. 1978, p. 309, § 2.
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