---
title: O.C.G.A. § 48-5-506. Heavy-duty equipment motor vehicles; dealers.
collection: code
id: 48-5-506
cite_as: O.C.G.A. § 48-5-506 (2025)
canonical_url: https://georgiacommons.org/code/48-5-506
md_url: https://georgiacommons.org/code/48-5-506.md
text_url: https://georgiacommons.org/code/48-5-506/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=853
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/48-5-505.md
next: https://georgiacommons.org/code/48-5-506.1.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 HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
---

# O.C.G.A. § 48-5-506. Heavy-duty equipment motor vehicles; dealers.

(a) The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505.

(b) The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section.

## History

Code 1981, § 48-5-506, enacted by Ga. L. 1998, p. 1145, § 2.