One Click Case Law for § 48-5-477
O.C.G.A. § 48-5-476 <-- --> O.C.G.A. §48-5-478-1

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
§ 48-5-477 - Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation

O.C.G.A. 48-5-477 (2010)
48-5-477. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation


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.