If the nature of the dealer’s business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer’s inventory. History. Code 1981, § 48-5-507.1, enacted by Ga. L. 2001, p. 959, § 1.
Effect of rental status on dealer’s inventory
O.C.G.A. § 48-5-507.1, under AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES.
O.C.G.A. § 48-5-507.1