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

40-2-34. Reports and remittances by tag agents.

Active

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

(a)
All county tag agents accepting license applications shall endeavor to submit to the commissioner on at least a weekly basis reports of license applications handled and remit with such reports related sums of money to which the state is entitled. All tag reports of license applications handled and related sums of money to which the state is entitled must be submitted to the commissioner within seven calendar days from the close of the business week during which the aforementioned license applications were handled and related sums of money received. The term “business week” shall mean Monday through Friday (or Saturday if applicable).#
(b)
Funds received as a result of the handling of license applications shall be considered trust funds in the hands of such tag agents until such time as paid over to the commissioner.#
(c)
Failure to submit the reports or remit the funds within the period required by this Code section shall result in the penalties imposed by Code Section 48-2-44.#
(d)
Before the expiration of the time period within which a tag report is required to be filed with the commissioner or related funds remitted to the commissioner, application may be made to the commissioner for an extension. The commissioner shall be authorized, upon a showing of justifiable cause, to grant up to a 30 day extension from the deadline provided for the performance of the above duties. Only one such extension may be granted with regard to any reports or funds due the commissioner for a specific business week.#
(e)
Proof of mailing within the appropriate time periods provided for in this Code section, as evidenced by a United States Postal Service postmark, shall be prima-facie proof that the county tag agent has complied in a timely manner with the duties enumerated by this Code section.#
(f)
All funds derived from motor vehicle registrations or the sale of any license plates and remitted to the state shall be deposited in the general fund of the state treasury unless otherwise specifically authorized by the Constitution and provided for in this chapter.#

Reading note: a word broken across two lines in the printed volume was joined by rule and could not be checked against the volume's own vocabulary. The official page linked below settles any doubt.

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. 1980, p. 1050, § 2; Code 1981, § 40-2-31; Ga. L. 1985, p. 149, § 40; Code 1981, § 40-2-34, as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 1995, p. 809, § 5; Ga. L. 2000, p. 951, § 3-7; Ga. L. 2001, p. 1173, §§ 2-1, 3-1; Ga. L. 2006, p. 1094, § 2/HB 1053.

Editor's notes

Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: “Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act shall stand repealed on the effective date of this Act.” The act became effective January 1, 1997. Ga. L. 2001, p. 1173, effective January 1, 2002, amended this Code section twice so as to specifically apply that amendment to those versions of this Code section in effect both before and after the amendment made to this Code section by Ga. L. 2000, p. 951, becomes effective. Ga. L. 2006, p. 1094, § 13/HB 1053, not codified by the General Assembly, provides that the 2006 amendment becomes effective January 1, 2007, only upon ratification of a constitutional amendment by the voters at the 2006 general election. The constitutional amendment (Ga. L. 2006, p. 1112) was approved by a majority of the qualified voters voting at the general election held on November 7, 2006.

Administrative rules and regulations

County Tag Agent’s Reports, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Motor Vehicle Division, Rule 560-10-4-.01 et seq.

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, pages 212 to 214; merge action: carried; file SHA-256 991cd8c9db96.

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