GroundRules
O.C.G.A. § 48-5-500: Definitions.
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 4 Heavy-duty Construction Equipment Owned by Nonresidents
As used in this part, the term:
(1) “Construction purposes” does not include mining activities or the transportation of materials used in or produced by forestry activities.
(2) “Heavy-duty equipment” means any motor vehicle used primarily off the open road for construction purposes, but shall include all road construction equipment whose gross weight exceeds 16,000 pounds, but shall not include inventory on hand for sale by duly licensed heavy-duty equipment dealers.
Collected 2026-09-17T19:34:57Z. Source file · JSON