Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 10. AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY · Parte 2. MOTOR VEHICLES

48-5-474. Application for registration and purchase of license plate constitutes return; form of application.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

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.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 841; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.