One Click Case Law for § 48-5-475
O.C.G.A. § 48-5-474 <-- --> O.C.G.A. §48-5-476

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
PART 2 - MOTOR VEHICLES
§ 48-5-475 - Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles

O.C.G.A. 48-5-475 (2010)
48-5-475. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles


All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated as agents of the state revenue commissioner for the purpose of accepting applications for the registration of motor vehicles and for purposes of collecting ad valorem taxes in connection with the registration of motor vehicles. The duties and responsibilities incident to the exercise of this designation shall be a part of the official duties and responsibilities of the various tax collectors and tax commissioners.