(a) The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505. (b) The provisions of Part 2 of Article 10 of this chapter shall apply to all other heavy-duty equipment motor vehicles and dealers not provided for in subsection (a) of this Code section. History. Code 1981, § 48-5-506, enacted by Ga. L. 1998, p. 1145, § 2. 48-5-506.1. [Repealed] Partial exemption from ad valorem taxation of heavy-duty equipment motor vehicles. History. Code 1981, § 48-5-506.1, enacted by Ga. L. 2009, p. 942, § 2/HB 318; repealed by Ga. L. 2009, p. 942, § 2/HB 318, effective December 31, 2010.
Heavy-duty equipment motor vehicles; dealers
O.C.G.A. § 48-5-506, under AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES.
O.C.G.A. § 48-5-506