---
title: O.C.G.A. § 48-5-507.1. Effect of rental status on dealer’s inventory.
collection: code
id: 48-5-507.1
cite_as: O.C.G.A. § 48-5-507.1 (2025)
canonical_url: https://georgiacommons.org/code/48-5-507.1
md_url: https://georgiacommons.org/code/48-5-507.1.md
text_url: https://georgiacommons.org/code/48-5-507.1/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=856
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/48-5-507.md
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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. § 48-5-507.1. Effect of rental status on dealer’s inventory.

If the nature of the dealer’s business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer’s inventory.

## History

Code 1981, § 48-5-507.1, enacted by Ga. L. 2001, p. 959, § 1.