Georgia Code
Part 2 - Motor Vehicles
§ 48-5-475. Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles

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

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

Part 2 - Motor Vehicles

§ 48-5-470. Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation

§ 48-5-470.1. Exemption of Motor Vehicles Used for Transporting Persons With Disabilities or Disabled Students to or From Educational Institutions

§ 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

§ 48-5-473. Returns for Taxation; Application for and Issuance of License Plates Upon Payment of Taxes Due

§ 48-5-474. Application for Registration and Purchase of License Plate Constitutes Return; Form of Application

§ 48-5-475. Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles

§ 48-5-476. Collection Procedure When Taxing County Differs From County of Purchaser’s Residence

§ 48-5-477. Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation

§ 48-5-478. Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans

§ 48-5-478.1. Ad Valorem Taxation; Exemption of Certain Motor Vehicles Owned by Former Prisoners of War

§ 48-5-478.2. Veterans Awarded Purple Heart Exempt From Ad Valorem Taxes Provided License Plate Issued Under Code Section 40-2-84

§ 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