GroundRules
O.C.G.A. § 48-5-477: Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 10 Ad Valorem Taxation of Motor Vehicles and Mobile Homes
- PART 2 Motor Vehicles
Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle:
(1) Which is not subject to ad valorem taxation within this state; or
(2) Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article.
Collected 2026-09-17T19:34:57Z. Source file · JSON