---
title: O.C.G.A. § 48-5-472. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale.
collection: code
id: 48-5-472
cite_as: O.C.G.A. § 48-5-472 (2025)
canonical_url: https://georgiacommons.org/code/48-5-472
md_url: https://georgiacommons.org/code/48-5-472.md
text_url: https://georgiacommons.org/code/48-5-472/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=838
date: 2025
status: active
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY / MOTOR VEHICLES
---

# O.C.G.A. § 48-5-472. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale.

(a) For the purpose of this Code section, the term “dealer” means any person who is engaged in the business of selling motor vehicles at retail and who holds a valid current dealer’s identification number issued by the department.

(b) Motor vehicles which are owned by a dealer and held in inventory for sale or resale shall constitute a separate subclassification of motor vehicles within the motor vehicle classification of tangible property for ad valorem taxation purposes. The procedures prescribed in this article for returning motor vehicles for ad valorem taxation, determining the applicable rates for taxation, and collecting the ad valorem taxes imposed on motor vehicles do not apply to such motor vehicles which are owned by a dealer. Such motor vehicles which are owned by a dealer shall not be returned for ad valorem taxation, shall not be taxed, and no taxes shall be collected on such motor vehicles until they are transferred and then become subject to taxation as provided in Code Section 48-5-473.

## History

Ga. L. 1967, p. 91, § 1; Ga. L. 1975, p. 183, § 1; Code 1933, § 91A-1904, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 809, § 18; Ga. L. 1997, p. 419, § 36.

## Cross References

Used car dealers, § 43-47-1 et seq.

## 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.

## Law Reviews

For article on the 1997 amendment of this Code section, see 14 Ga. St. U. L. Rev. 215 (1997).