2022 Georgia Code
Title 40 - Motor Vehicles and Traffic
Chapter 2 - Registration and Licensing of Motor Vehicles
Article 2 - Registration and Licensing Generally
§ 40-2-23. County Tax Collectors and Tax Commissioners Designated Tag Agents
- The tax collectors of the various counties of this state and the tax commissioners of those counties in which the duties of the tax collector are performed by a tax commissioner shall be designated as tag agents of the commissioner for the purpose of accepting applications for the registration of vehicles. The commissioner is authorized to promulgate rules and regulations for the purpose of delegating to such tag agents the custodial responsibility for properly receiving, processing, issuing, and storing motor vehicle titles or registrations, or both.
- The duties and responsibilities of agents of the commissioner designated under this Code section shall be a part of the official duties and responsibilities of the county tax collectors and tax commissioners.
History. Ga. L. 1955, p. 659, § 1; Ga. L. 1957, p. 197, § 1; Ga. L. 1965, p. 5, § 1; Ga. L. 1966, p. 508, § 1; Code 1981, § 40-2-22 ; Code 1981, § 40-2-23 , as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 1993, p. 1815, § 1; Ga. L. 1997, p. 739, § 1; Ga. L. 2000, p. 951, § 3-3; Ga. L. 2012, p. 257, § 1-1/HB 386.
Cross references.
Further provisions regarding designation of tax collectors and tax commissioners as agents for acceptance of applications for registration of motor vehicles, § 48-5-475 .
Administrative rules and regulations.
Payment to agent and remittance by agent to state revenue, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Vehicle Division, County Tag Agent’s § 560-10-3-.04.
Law reviews.
For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 112 (2012).