County Tax Collectors and Tax Commissioners Designated Tag Agents

  1. Law
  2. Georgia Code
  3. Motor Vehicles and Traffic
  4. Registration and Licensing of Motor Vehicles
  5. Registration and Licensing Generally
  6. County Tax Collectors and Tax Commissioners Designated Tag Agents

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  1. The tax collectors of the various counties of this state and the tax commissioners of those counties in which the duties of the tax collector are performed by a tax commissioner shall be designated as tag agents of the commissioner for the purpose of accepting applications for the registration of vehicles. The commissioner is authorized to promulgate rules and regulations for the purpose of delegating to such tag agents the custodial responsibility for properly receiving, processing, issuing, and storing motor vehicle titles or registrations, or both.
  2. The duties and responsibilities of agents of the commissioner designated under this Code section shall be a part of the official duties and responsibilities of the county tax collectors and tax commissioners.

(Ga. L. 1955, p. 659, § 1; Ga. L. 1957, p. 197, § 1; Ga. L. 1965, p. 5, § 1; Ga. L. 1966, p. 508, § 1; Code 1981, §40-2-22; Code 1981, §40-2-23, as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 1993, p. 1815, § 1; Ga. L. 1997, p. 739, § 1; Ga. L. 2000, p. 951, § 3-3; Ga. L. 2012, p. 257, § 1-1/HB 386.)

Cross references.

- Further provisions regarding designation of tax collectors and tax commissioners as agents for acceptance of applications for registration of motor vehicles, § 48-5-475.

Administrative Rules and Regulations.

- Payment to agent and remittance by agent to state revenue, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Vehicle Division, County Tag Agent's § 560-10-3-.04.

Law reviews.

- For article on the 2012 amendment of this Code section, see 29 Ga. St. U.L. Rev. 112 (2012).

JUDICIAL DECISIONS

Cited in Laurens County v. Keen, 214 Ga. 32, 102 S.E.2d 697 (1958); Keen v. Lewis, 215 Ga. 166, 109 S.E.2d 764 (1959).

OPINIONS OF THE ATTORNEY GENERAL

Dealership registering in county of dealership's residence.

- Unless a dealership wishes to obtain separate regular license plates for each vehicle obtained by the dealership from the factory prior to selling a vehicle, a vehicle cannot be registered in the county of the residence of the dealership. 1954-56 Op. Att'y Gen. p. 479.

Cause of action against applicant where check dishonored.

- When a tax commissioner accepts a check as payment for a motor vehicle license plate, which is not honored by the bank but returned marked "insufficient funds," the commissioner does not have the authority to seize or cancel the license plate which the commissioner issued; the tag agent accepts checks for motor vehicle license fees at the agent's own risk; consequently, the tag agent has a cause of action against the applicant for the amount of the license fee and the possibility of criminal action against the applicant. 1968 Op. Att'y Gen. No. 68-215.

RESEARCH REFERENCES

Am. Jur. 2d.

- 7A Am. Jur. 2d, Automobiles and Highway Traffic, §§ 58 et seq., 71 et seq., 84.

C.J.S.

- 60 C.J.S., Motor Vehicles, §§ 307 et seq., 314 et seq., 344 et seq.


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