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 5 - Unregistered Motor Trucks (§§ 40-2-110 — 40-2-114)

Annotations

Opinion Notes

OPINIONS OF THE ATTORNEY GENERAL Other state not in reciprocity imposing highway use tax. —

Truck or trailer must carry the license plate of the state from which the truck or trailer operates and should not be allowed to carry plates of other states; however, if the trucks or trailers do operate with license plates from more than one state and one of the states imposes a highway use tax and is not in reciprocity with the State of Georgia, then the tax imposed under the unregistered motor truck provisions is applicable to that truck or trailer. 1954-56 Ga. Op. Att'y Gen. 475.

Reciprocity determined by examining agreement. —

In order to determine whether or not a motor vehicle is entitled to reciprocity while operating in Georgia, it is necessary to examine the reciprocity agreement that this state has with the state in which that vehicle is based. 1965-66 Op. Att'y Gen. No. 66-227.

Trucks which are not subject to registration. —

Motor trucks employed by a person, firm, or corporation for the transportation of merchandise in the conduct of that person’s or its own business, and which are not for hire, are not subject to or required to be registered. 1954-56 Ga. Op. Att'y Gen. 484.

Trailers not entitled to tax reduction. —

Trailers liable for tax are not entitled to reduction in this tax under Ga. L. 1937-38, Ex. Sess., p. 259. 1954-56 Ga. Op. Att'y Gen. 476 (see now O. C. G. A. § 40-2-151).

Jury trial for violation of article. —

Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part 2, § 6 (see now O. C. G. A. § 40-2-114) contemplated a trial by jury and a conviction or acquittal of persons accused of violating the provisions of the unregistered motor trucks law (see now O. C. G. A. Art. 5, Ch. 2, T. 40); therefore, it would be necessary for a warrant to be sworn out against an alleged violator and a trial held in a court with appropriate jurisdiction. 1954-56 Ga. Op. Att'y Gen. 476.

Research References & Practice Aids

RESEARCH REFERENCES Am. Jur. 2d.

7A Am. Jur. 2d, Automobiles and Highway Traffic, § 27 et seq.

Hierarchy Notes:

O. C. G. A. Title 40

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