GA Code § 48-5-476 - Collection Procedure When Taxing County Differs From County of Purchaser’s Residence.

Section 48-5-476 - Collection Procedure When Taxing County Differs From County of Purchaser’s Residence.Section 48-5-476 - Collection Procedure When Taxing County Differs From County of Purchaser’s Residence.

Section 48-5-475 - Tax Collectors and Tax Commissioners as Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles.Section 48-5-477 - Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation.

When a motor vehicle is purchased from a seller who is required to return the motor vehicle for ad valorem taxation in a county other than the county where the purchaser resides, the tax collector or tax commissioner of the county in which the motor vehicle is returned for taxation shall collect the required fee for the registration of the vehicle in addition to the ad valorem taxes due on the vehicle and, at the request of the purchaser, shall transmit the fee, the application for registration, and an appropriate certificate indicating that all ad valorem taxes due on the motor vehicle have been paid to the tax collector or tax commissioner of the county where the purchaser resides. Upon receipt of the fee and documents, the tax collector or tax commissioner of the county where the purchaser resides shall issue the required license plate.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.