{"data":{"id":"us-ga/o.c.g.a.-48-5-506","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-506","heading":"Heavy-duty equipment motor vehicles; dealers.","body":"(a) The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505.\n(b) The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 10A Ad Valorem Taxation of Heavy-duty Equipment 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":"4e2c53d4b2f30a6c71061772873b32268016dcc0c53ba6cfb3b9afaf2b621ae5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-505","next":"us-ga/o.c.g.a.-48-5-506.1"},"notice":"GroundRules: Original legal text. Not legal advice."}