As provided by law, every licensee who transfers a used motor vehicle title within this state shall register with the state revenue commissioner, making application for a dealer's registration plate. No person not licensed in accordance with this chapter shall be entitled to receive or use any dealer's registration plates for motor vehicles under the motor vehicle laws of this state providing for the issuance of such plates.
(Ga. L. 1958, p. 55, § 13; Ga. L. 1968, p. 23, § 9; Code 1981, §43-47-12; Ga. L. 1983, p. 550, § 6; Code 1981, §43-47-11.1, as redesignated by Ga. L. 1995, p. 441, § 1; Ga. L. 2002, p. 415, § 43; Ga. L. 2005, p. 334, § 25-6/HB 501.)
Cross references.- Registration of motor vehicle manufacturers and dealers with state revenue commissioner generally, § 40-2-38.
Code Commission notes.- Pursuant to Code Section 28-9-5, in 1995, this Code section, initially numbered as Code Section 43-47-11, was designated as Code Section 43-47-11.1, owing to the fact that there already was an existing Code Section 43-47-11.
OPINIONS OF THE ATTORNEY GENERAL
Antique used car dealers who must register.
- If seller of antique automobiles is a "used car dealer" as defined in Ga. L. 1958, p. 55, § 2 (see now O.C.G.A. § 43-47-2), the seller must register and obtain a license as provided in Ga. L. 1958, p. 55, §§ 3 and 13 (see now O.C.G.A. §§ 43-47-7 and43-47-11.1). 1969 Op. Att'y Gen. No. 69-386.
One denied "dealer tags" for failure to register not entitled to refund of occupational tax.
- Person who has paid the occupational tax as a used car dealer but who is prohibited from receiving and using "dealer tags" because the person did not register under Ga. L. 1958, p. 55, § 3 or § 13 (see now O.C.G.A. § 43-47-7 or O.C.G.A. § 43-47-11.1) is not entitled to a refund of the occupational tax. 1969 Op. Att'y Gen. No. 69-167.