Reports and Remittances by 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. Reports and Remittances by Tag Agents

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  1. All county tag agents accepting license applications shall endeavor to submit to the commissioner on at least a weekly basis reports of license applications handled and remit with such reports related sums of money to which the state is entitled. All tag reports of license applications handled and related sums of money to which the state is entitled must be submitted to the commissioner within seven calendar days from the close of the business week during which the aforementioned license applications were handled and related sums of money received. The term "business week" shall mean Monday through Friday (or Saturday if applicable).
  2. Funds received as a result of the handling of license applications shall be considered trust funds in the hands of such tag agents until such time as paid over to the commissioner.
  3. Failure to submit the reports or remit the funds within the period required by this Code section shall result in the penalties imposed by Code Section 48-2-44.
  4. Before the expiration of the time period within which a tag report is required to be filed with the commissioner or related funds remitted to the commissioner, application may be made to the commissioner for an extension. The commissioner shall be authorized, upon a showing of justifiable cause, to grant up to a 30 day extension from the deadline provided for the performance of the above duties. Only one such extension may be granted with regard to any reports or funds due the commissioner for a specific business week.
  5. Proof of mailing within the appropriate time periods provided for in this Code section, as evidenced by a United States Postal Service postmark, shall be prima-facie proof that the county tag agent has complied in a timely manner with the duties enumerated by this Code section.
  6. All funds derived from motor vehicle registrations or the sale of any license plates and remitted to the state shall be deposited in the general fund of the state treasury unless otherwise specifically authorized by the Constitution and provided for in this chapter.

(Ga. L. 1980, p. 1050, § 2; Code 1981, §40-2-31; Ga. L. 1985, p. 149, § 40; Code 1981, §40-2-34, as redesignated by Ga. L. 1990, p. 2048, § 2; Ga. L. 1995, p. 809, § 5; Ga. L. 2000, p. 951, § 3-7; Ga. L. 2001, p. 1173, §§ 2-1, 3-1; Ga. L. 2006, p. 1094, § 2/HB 1053.)

Editor's notes.

- Ga. L. 1995, p. 809, § 22, not codified by the General Assembly, provides: "Any local law enacted pursuant to Code Section 40-2-21, which is in conflict with the provisions of this Act shall stand repealed on the effective date of this Act." The act became effective January 1, 1997.

Ga. L. 2001, p. 1173, effective January 1, 2002, amended this Code section twice so as to specifically apply that amendment to those versions of this Code section in effect both before and after the amendment made to this Code section by Ga. L. 2000, p. 951, becomes effective.

Ga. L. 2006, p. 1094, § 13/HB 1053, not codified by the General Assembly, provides that the 2006 amendment becomes effective January 1, 2007, only upon ratification of a constitutional amendment by the voters at the 2006 general election. The constitutional amendment (Ga. L. 2006, p. 1112) was approved by a majority of the qualified voters voting at the general election held on November 7, 2006.

Administrative Rules and Regulations.

- County Tag Agent's Reports, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Vehicle Division, Subject 560-10-4.


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