2021 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
§ 48-5-506. Heavy-Duty Equipment Motor Vehicles; Dealers

Universal Citation: GA Code § 48-5-506 (2021)
  1. The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505.
  2. The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section.

(Code 1981, §48-5-506, enacted by Ga. L. 1998, p. 1145, § 2.)

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