Georgia Code
Article 10A - Ad Valorem Taxation of Heavy-Duty Equipment Motor Vehicles
§ 48-5-507.1. Effect of Rental Status on Dealer’s Inventory

If the nature of the dealer’s business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer’s inventory.
History. Code 1981, § 48-5-507.1 , enacted by Ga. L. 2001, p. 959, § 1.