---
title: O.C.G.A. § 48-5-475. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles.
collection: code
id: 48-5-475
cite_as: O.C.G.A. § 48-5-475 (2025)
canonical_url: https://georgiacommons.org/code/48-5-475
md_url: https://georgiacommons.org/code/48-5-475.md
text_url: https://georgiacommons.org/code/48-5-475/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=842
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/48-5-474.md
next: https://georgiacommons.org/code/48-5-476.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. § 48-5-475. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles.

All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.

## History

Ga. L. 1966, p. 517, § 16; Code 1933, § 91A-1909, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2000, p. 951, § 11-1; Ga. L. 2005, p. 334, § 29-3/HB 501.

## Cross References

For further provisions regarding designation of tax collectors and tax commissioners as tag agents, see § 40-2-22.