{"data":{"id":"us-ga/o.c.g.a.-48-5-507.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-507.1","heading":"Effect of rental status on dealer’s inventory.","body":"If the nature of the dealer’s business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer’s inventory.","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":"744ac60501f467d15ee6b7f8fc56f87c12e47caa085bb86e94c4047427349203","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-507","next":"us-ga/o.c.g.a.-48-5-508"},"notice":"GroundRules: Original legal text. Not legal advice."}