---
title: O.C.G.A. § 40-2-160. Liability of residents and nonresidents for taxes and fees; prorated fees for motor vehicles hauling seasonal state agricultural products.
collection: code
id: 40-2-160
cite_as: O.C.G.A. § 40-2-160 (2025)
canonical_url: https://georgiacommons.org/code/40-2-160
md_url: https://georgiacommons.org/code/40-2-160.md
text_url: https://georgiacommons.org/code/40-2-160/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t40-ch1-5-(v28a)-2024-pdf.pdf?sfvrsn=636595ac_0#page=368
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/40-2.md
previous: https://georgiacommons.org/code/40-2-159.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: MOTOR VEHICLES AND TRAFFIC / REGISTRATION AND LICENSING OF MOTOR VEHICLES / MOTOR VEHICLE LICENSE FEES AND CLASSES
---

# O.C.G.A. § 40-2-160. Liability of residents and nonresidents for taxes and fees; prorated fees for motor vehicles hauling seasonal state agricultural products.

(a) Each resident and nonresident person shall be liable for and shall pay the taxes and fees required by law for the operation of motor vehicles in this state.

(b) With respect to motor vehicles used solely for the purpose of hauling seasonal agricultural products grown in this state, the fees required by this article may be prorated on a daily basis in accordance with the owner declared gross vehicle weight. The commissioner may issue a special plate or other means of identification to indicate compliance with this subsection. No motor vehicle to which this subsection is applicable shall be operated in violation of this article.

## History

Ga. L. 1937-38, Ex. Sess., p. 259, § 8; Ga. L. 1960, p. 248, § 1; Ga. L. 1964, p. 242, § 1; Code 1933, § 91A-5309, enacted by Ga. L. 1978, p. 309, § 2; Code 1981, § 48-10-9; Code 1981, § 40-2-160, as redesignated by Ga. L. 2002, p. 1074, §§ 1, 4.

## Cross References

Registration and licensing requirements for vehicles of nonresidents generally, § 40-2-90 et seq.

## Editor's Notes

Ga. L. 2002, p. 1074, § 8, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act.” This act became effective July 1, 2002.