2020 Georgia Code
Title 40 - Motor Vehicles and Traffic
Chapter 2 - Registration and Licensing of Motor Vehicles
Article 2A - Fleet Vehicles
§ 40-2-54. Audits; Regulatory Authority
- The department or its designated agent may perform an audit of any fleet registrant to ensure compliance with the requirements of this article which may include, without limitation, examination of records of all vehicles in a fleet, additions to or deletions from a fleet since the most recent such audit, and proof of proper payment of or exemption from ad valorem taxes on fleet vehicles.
- The department is authorized to promulgate such rules and regulations as the department shall find necessary to implement the provisions of this article.
(Code 1981, §40-2-54, enacted by Ga. L. 1998, p. 1179, § 12A; Ga. L. 2018, p. 677, § 1/HB 898.)
The 2018 amendment, effective July 1, 2018, deleted former subsection (a), which read: "If a fleet registrant or the parent corporation or firm thereof has not had an established place of business in this state for a period of ten consecutive years or more, the department or its designated agent shall annually conduct an audit of such fleet registrant to ensure compliance with the requirements of this article which may include, without limitation, examination of records of all vehicles in a fleet, additions to or deletions from a fleet since the most recent such audit, and proof of proper payment of or exemption from ad valorem taxes on fleet vehicles. The fleet registrant shall bear the cost of or reimburse the department for the expenses of any audit required by this subsection."; redesignated former subsection (b) as present subsection (a); and added subsection (b).
