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Official Code of Georgia Annotated

Title 40. MOTOR VEHICLES AND TRAFFIC · Chapter 2. REGISTRATION AND LICENSING OF MOTOR VEHICLES · Article 2. REGISTRATION AND LICENSING GENERALLY

40-2-23. County tax collectors and tax commissioners designated tag agents.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    The tax collectors of the various counties of this state and the tax commissioners of those counties in which the duties of the tax collector are performed by a tax commissioner shall be designated as tag agents of the commissioner for the purpose of accepting applications for the registration of vehicles. The commissioner is authorized to promulgate rules and regulations for the purpose of delegating to such tag agents the custodial responsibility for properly receiving, processing, issuing, and storing motor vehicle titles or registrations, or both.#

  2. (b)

    The duties and responsibilities of agents of the commissioner designated under this Code section shall be a part of the official duties and responsibilities of the county tax collectors and tax commissioners.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1955, p. 659, § 1; Ga. L. 1957, p. 197, § 1; Ga. L. 1965, p. 5, § 1; Ga. L. 1966, p. 508, § 1; Code 1981, § 40-2-22; Code 1981, § 40-2-23, as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 1993, p. 1815, § 1; Ga. L. 1997, p. 739, § 1; Ga. L. 2000, p. 951, § 3-3; Ga. L. 2012, p. 257, § 1-1/HB 386.

Cross references

Further provisions regarding designation of tax collectors and tax commissioners as agents for acceptance of applications for registration of motor vehicles, § 48-5-475.

Administrative rules and regulations

Payment to Agent: Remittance by Agent to State Revenue Commissioner, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Motor Vehicle Division, County Tag Agent’s Fees and Commissions, Rule 560-10-3-.04.

Law reviews

For article on the 2012 amendment of this Code section, see 29 Georgia St. U.L. Rev. 112 (2012).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t40-ch1-5-(v28a)-2024-pdf.pdf, Volume V28A, 2024 edition, page 193; merge action: carried; file SHA-256 991cd8c9db96.