2021 Georgia Code
Title 40 - Motor Vehicles and Traffic
Chapter 2 - Registration and Licensing of Motor Vehicles
Article 2 - Registration and Licensing Generally

Cross references.

- Further provisions regarding motor vehicle registration and licensing, T. 48, C. 10.


Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Code 1910, § 1770 (26), are included in the annotations for this article.


- Statutes providing for licensing of motor vehicles are not unconstitutional on grounds that the statutes are an unauthorized tax on personal property to raise funds for public roads or on grounds that the statutes violate provisions that all taxation shall be uniform on the same class of subjects and ad valorem on all property taxed. Lee v. State, 163 Ga. 239, 135 S.E. 912 (1926) (decided under former Code 1910, § 1770).

Provisions for license fees do not constitute a property tax. Lee v. State, 163 Ga. 239, 135 S.E. 912 (1926) (decided under former Code 1910, § 1770).

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