{"data":{"id":"us-ga/o.c.g.a.-48-5-477","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-477","heading":"Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation.","body":"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:\n(1) Which is not subject to ad valorem taxation within this state; or\n(2) Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article.","path":["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"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"2576c39fd21c343fafd1dd769f66ceab79777f334a3d5dbd705a96f68896317c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-476","next":"us-ga/o.c.g.a.-48-5-478"},"notice":"GroundRules: Original legal text. Not legal advice."}