Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation

Checkout our iOS App for a better way to browser and research.

Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle:

  1. Which is not subject to ad valorem taxation within this state; or
  2. Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article.

(Ga. L. 1966, p. 517, § 18; Ga. L. 1967, p. 91, § 3; Code 1933, § 91A-1910, enacted by Ga. L. 1978, p. 309, § 2.)


Download our app to see the most-to-date content.