2006 Georgia Code - 48-5-444

48-5-444. (a)(1) For purposes of this subsection, the term 'functionally located' means located in a county in this state for 184 days or more during the immediately preceding calendar year. The 184 days or more requirement of this subsection shall mean the cumulative total number of days during such calendar year, which days may be consecutive. (2)(A) Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims a homestead exemption or, if no such exemption is claimed, then in the county of the owneŕs domicile or, if the motor vehicle is primarily used in connection with some established business enterprise located in a different county, in the county where the business is located. (B) A motor vehicle owned by a resident of this state may be registered in the county where the vehicle is functionally located if the vehicle is a passenger car as defined in paragraph (41) of Code Section 40-1-1. Such vehicle shall first be returned for taxation as provided in subparagraph (A) of this paragraph. This subparagraph shall not apply with respect to any vehicle which is used by a student enrolled in a college or university in this state in a county other than the student́s domicile. (C) Each motor vehicle owned by a nonresident shall be returned in the county where the motor vehicle is situated. (3) Any person who shall knowingly make any false statement in any application for the registration of any vehicle, in transferring any certificate of registration, or in applying for a new certificate of registration shall be guilty of false swearing, whether or not an oath is actually administered to such person, if such statement shall purport to be under oath. On conviction of such offense, such person shall be punished as provided by Code Section 16-10-71. (b) Mobile homes shall be returned in the county where situated unless the mobile home is primarily used in connection with some established business enterprise located in a different county, in which case it shall be returned in the county where the business is located.

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