Georgia Code
Part 2 - Motor Vehicles
§ 48-5-477. Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation

Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle:
History. Ga. L. 1966, p. 517, § 18; Ga. L. 1967, p. 91, § 3; Code 1933, § 91A-1910, enacted by Ga. L. 1978, p. 309, § 2.

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