---
title: O.C.G.A. § 48-5-474. Application for registration and purchase of license plate constitutes return; form of application.
collection: code
id: 48-5-474
cite_as: O.C.G.A. § 48-5-474 (2025)
canonical_url: https://georgiacommons.org/code/48-5-474
md_url: https://georgiacommons.org/code/48-5-474.md
text_url: https://georgiacommons.org/code/48-5-474/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=841
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/48-5.md
previous: https://georgiacommons.org/code/48-5-473.md
next: https://georgiacommons.org/code/48-5-475.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: 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. § 48-5-474. Application for registration and purchase of license plate constitutes return; form of application.

The application for registration of a motor vehicle and for the purchase of a license plate for the motor vehicle shall constitute the return of that motor vehicle for ad valorem taxation but only if ad valorem taxes are due at the time of registration. The state revenue commissioner is directed to prescribe a form for the application for registration which shall provide the information needed by the tax commissioner or tax collector in determining the amount of taxes due under this article.

## History

Ga. L. 1966, p. 517, § 7; Code 1933, § 91A-1908, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 419, § 38; Ga. L. 2000, p. 951, § 11-1; Ga. L. 2005, p. 334, § 29-2/HB 501.

## Cross References

Registration and licensing of motor vehicles, § 40-2-1 et seq.

## Law Reviews

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