---
title: O.C.G.A. § 40-2-23. County tax collectors and tax commissioners designated tag agents.
collection: code
id: 40-2-23
cite_as: O.C.G.A. § 40-2-23 (2025)
canonical_url: https://georgiacommons.org/code/40-2-23
md_url: https://georgiacommons.org/code/40-2-23.md
text_url: https://georgiacommons.org/code/40-2-23/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=193
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.
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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 / REGISTRATION AND LICENSING GENERALLY
---

# O.C.G.A. § 40-2-23. County tax collectors and tax commissioners designated tag agents.

(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.

(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.

## 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.

## Law Reviews

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

## 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.