Georgia § 48-5-475 Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles

Georgia Statutes

§ 48-5-475 — Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles

Georgia § 48-5-475

Title48

This text of Georgia § 48-5-475 (Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-5-475 (2026).

Text

All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.

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All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.