One Click Case Law for § 48-5-500
O.C.G.A. § 48-5-50 <-- --> O.C.G.A. §48-5-501

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 4 - HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS
§ 48-5-500 - Definitions

O.C.G.A. 48-5-500 (2010)
48-5-500. Definitions


As used in this part, the term:

(1) "Construction purposes" does not include mining activities or the transportation of materials used in or produced by forestry activities.

(2) "Heavy-duty equipment" means any motor vehicle used primarily off the open road for construction purposes, but shall include all road construction equipment whose gross weight exceeds 16,000 pounds, but shall not include inventory on hand for sale by duly licensed heavy-duty equipment dealers.