All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.
History. Ga. L. 1966, p. 517, § 16; Code 1933, § 91A-1909, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 951, § 11-1; Ga. L. 2005, p. 334, § 29-3/HB 501.
Cross references.
For further provisions regarding designation of tax collectors and tax commissioners as tag agents, see § 40-2-22 .
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
§ 48-5-470. Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation
§ 48-5-470.2. Exemption of Vans and Buses Owned by Religious Groups
§ 48-5-471. Motor Vehicles Subject to Ad Valorem Taxation
§ 48-5-472. Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale
§ 48-5-476. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence
§ 48-5-478. Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans
§ 48-5-478.3. Tax Exemption for Veterans Awarded Medal of Honor
§ 48-5-478.4. Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans’ Organization