Georgia Statutes
§ 48-5-475 — Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles
Georgia·Title 48
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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Georgia § 48-5-475 (Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by 2005 Ga. Laws 68,§ 29-3, eff. 7/1/2005.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions