2025 Code of Georgia
Title 40 - Motor Vehicles and Traffic (Chs. 1 — 16)
Chapter 2 - Registration and Licensing of Motor Vehicles (Arts. 1 — 7)
Article 2 - Registration and Licensing Generally (§§ 40-2-20 — 40-2-47)

Annotations

JUDICIAL DECISIONS

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.

Constitutionality. —

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 Ga. LEXIS 53 (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 Ga. LEXIS 53 (1926) (decided under former Code 1910, § 1770).

Research References & Practice Aids

Cross references.

Further provisions regarding motor vehicle registration and licensing, § 40-2-150 et seq.

Hierarchy Notes:

O. C. G. A. Title 40

O. C. G. A. Title 40, Ch. 2


Universal Citation:
O.C.G.A. Title 40, Ch. 2, Art. 2
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