GA Code § 48-5-500 - Definitions.

Section 48-5-500 - Definitions.Section 48-5-500 - Definitions.

Section 48-5-206 - [repealed] Liability of Tax Receiver or Tax Commissioner for Making False Entry of a Return or for Causing Taxpayer to Pay More Than Lawful Tax.Section 48-5-501 - Equipment Subject to Ad Valorem Taxation.

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.

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