---
title: O.C.G.A. § 40-2-54. Audits; regulatory authority.
collection: code
id: 40-2-54
cite_as: O.C.G.A. § 40-2-54 (2025)
canonical_url: https://georgiacommons.org/code/40-2-54
md_url: https://georgiacommons.org/code/40-2-54.md
text_url: https://georgiacommons.org/code/40-2-54/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=243
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/40-2-53.md
next: https://georgiacommons.org/code/40-2-55.md
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 / FLEET VEHICLES
---

# O.C.G.A. § 40-2-54. Audits; regulatory authority.

(a) The department or its designated agent may perform an audit of any fleet registrant to ensure compliance with the requirements of this article which may include, without limitation, examination of records of all vehicles in a fleet, additions to or deletions from a fleet since the most recent such audit, and proof of proper payment of or exemption from ad valorem taxes on fleet vehicles.

(b) The department is authorized to promulgate such rules and regulations as the department shall find necessary to implement the provisions of this article.

## History

Code 1981, § 40-2-54, enacted by Ga. L. 1998, p. 1179, § 12A; Ga. L. 2018, p. 677, § 1/HB 898.