No subdivision of this state, including cities, townships, or counties, shall levy any excise, license, or occupation tax of any nature, on the right of a motor carrier to operate equipment, or on the equipment, or on any incidents of the business of a motor carrier.
(Code 1981, §40-1-116, enacted by Ga. L. 2012, p. 580, § 1/HB 865.)
OPINIONS OF THE ATTORNEY GENERAL
Editor's notes.
- In light of the similarity of the statutory provisions, opinions under former Code 1933, § 68-518, which was subsequently repealed but was succeeded by provisions in this Code section, are included in the annotations for this Code section.
Lessor exempt from purchasing tags for vehicles leased to postal service.- Lessors relieved of liability of purchasing registration tags for vehicles leased to postal service, when said leases are longer than 30 days duration and the postal service has exclusive use of the vehicles during the lease periods; when the lessors regain the use of vehicles on the termination of the leases or before their termination, they will again be responsible for the purchase of registration tags for the vehicles. 1974 Op. Att'y Gen. No. U74-16 (decided under former Code 1933, § 68-518).
RESEARCH REFERENCES
Am. Jur. 2d.
- 13 Am. Jur. 2d, Carriers, §§ 300, 305, 313.
ALR.
- State regulation of carriers by motor vehicle as affected by interstate commerce clause, 47 A.L.R. 230; 49 A.L.R. 1203; 62 A.L.R. 52; 85 A.L.R. 1136; 109 A.L.R. 1245; 135 A.L.R. 1358.