2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
§ 48-5-507.1 - Effect of rental status on dealer's inventory

O.C.G.A. 48-5-507.1 (2010)
48-5-507.1. Effect of rental status on dealer's inventory


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.

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