Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-5-41.1 Property taxes
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Family owned farm entities. Exemption of qualified farm products and harvested agricultural products, §48-5-41.1. Tax assessments, §48-5-7.1. FARM LABOR CAMPS. Property taxes. Bona fide conservation use property. Farm labor housing, use of property for, not considered breach of cov…
O.C.G.A. § 48-5-41.2 Exemption of personal property in inventory for business
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All tangible personal property constituting the inventory of a business shall be exempt from state ad valorem taxation. History. Code 1981, § 48-5-41.2, enacted by Ga. L. 2009, p. 674, § 1/HB 482; Ga. L. 2010, p. 878, § 48/HB 1387. Editor’s notes. The state-wide referendum (Ga. L…
O.C.G.A. § 48-5-41.3 Exemption of timber equipment
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(a) As used in this Code section, the term: (1) “Timber equipment” means: (A) Any equipment other than motor vehicles, whether fixed or mobile, which is owned by or held under a lease-purchase agreement by a timber producer and directly used in the production or harvest of timber.…
O.C.G.A. § 48-5-42 Freeport exemption
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Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. 500 INDEX PROPERTY TAXES —Cont’d Exemptions —Cont’d Personal property —Cont’d Freeport exemption —Cont’d Level 2, §§48-5-48.5, 48-5-48.6. Timeliness of filings, §48-5-48.7. Threshold valuation of property subject t…
O.C.G.A. § 48-5-421 Gross receipts tax
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Deductions from special franchise tax due, §48-5-425. Income taxes. Deductions from special franchise tax due, §48-5-425. Levy of tax, §48-5-423. Oaths. Returns, §48-5-422. Occupation tax or charge. Deductions from special franchise tax due, §48-5-425. Privilege taxes. Deductions…
O.C.G.A. § 48-5-421.1 Certain property projects shall not constitute special franchises
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Any property which is exempt from ad valorem taxation pursuant to subparagraphs (a)(1)(E) or (a)(1)(F) of Code Section 48-5-41 shall not constitute a special franchise for purposes of this article and shall not be subject to the provisions of this article. History. Code 1981, § 4…
O.C.G.A. § 48-5-425 TOOLS
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Property tax exemption. Manual laborers’ tools and implements of trade, §48-5-42. TORTS. Ordinary care or diligence. Property taxes. Liability of tax collector, tax commissioner, etc., §48-5-158. TOURISM. Excise tax on rooms, lodgings and accommodations. General provisions, §§48-…
O.C.G.A. § 48-5-43 Exemption for fertilizers
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Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the land upon which the fertilizer is to be used has been properly returned for taxation. History. Ga. …
O.C.G.A. § 48-5-440 Definitions
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As used in this article, the term: (1) “Antique or hobby or special interest motor vehicle” means a motor vehicle which is 25 years old or older as indicated by the model year or a motor vehicle which has been designed and manufactured to resemble an antique or historical vehicle…
O.C.G.A. § 48-5-441 Superior courts
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Contesting tax assessments, §48-5-450. Tax digest. Value of returned mobile homes included in, §48-5-448. Taxing county different from county of purchaser’s residence. Collection procedure, §48-5-495. Time. Remittance of taxes collected to tax authority, §48-5-446. Returns and pa…
O.C.G.A. § 48-5-442.1 Compensation for collecting, §48-5-447
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Remittance of taxes collected, §48-5-446. Uniform evaluation of motor vehicles prepared and distributed annually to, §48-5-442. Motor vehicle registration. Agents for state revenue commissioners. Accepting applications for registration, §48-5-475. Municipal property taxes. Contra…
O.C.G.A. § 48-5-443 Ad valorem tax rate
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Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority on tangible property for the previous calendar year. History. Ga. L. 1966, p. 517, § 11; Ga. L. 1976, p. 1529, § 12; C…
O.C.G.A. § 48-5-444 Place of return of motor vehicles and mobile homes
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(a)(1) For purposes of this subsection, the term “functionally located” means located in a county in this state for 184 days or more during the immediately preceding calendar year. The 184 days or more requirement of this subsection shall mean the cumulative total number of days …
O.C.G.A. § 48-5-446 Remittance of taxes collected to tax authority; time
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The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority imposing the tax such sums as have been collected, less the commissions provided in this article, on or before t…
O.C.G.A. § 48-5-450 Property taxes
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Approval of tax digest when assessments on appeal, §48-5-304. Challenge of commissioner’s proposed assessment, §48-2-18. Changing real property values established by appeal in prior year, §48-5-299. Conditional approval of county tax digest, §48-5-348. Conservation use easements.…
O.C.G.A. § 48-5-451 Public utility ad valorem taxation
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Failure to file return and pay tax, §48-5-513. 482 INDEX PENALTIES —Cont’d Sales and use taxes. Failure to file return or make payment in full, §48-8-66. Taxes. Check or money order tendered in payment not paid when presented, §48-2-32. Failure to file return or pay revenue held in …
O.C.G.A. § 48-5-46 Procedure for application for homestead exemption
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(a) The application for the homestead exemption shall be furnished by the commissioner not later than February 1 of each year to the tax receiver or tax commissioner and municipal authorities, as the case may be, of the various counties. (b) The application shall provide for: (1)…
O.C.G.A. § 48-5-47.1 Homestead exemption
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Tax deferral for the elderly act, §48-5-71. Hospital.
O.C.G.A. § 48-5-470 Handicapped or disabled students
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Vehicles used for transporting to or from educational institutions, §48-5-470.1. Prisoners of war, §48-5-478.1. Multiple titleholders. Application of homestead exemption to properties with, §48-5-54. Municipal property taxes. Agricultural products and livestock raised in state, §…
O.C.G.A. § 48-5-470.1 Inventories
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Dealers for retail sale. Returns of dealers’ inventory, §48-5-472. January 1.
O.C.G.A. § 48-5-471 Motor vehicles subject to ad valorem taxation
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(a) Every motor vehicle owned in this state by a natural person is subject to ad valorem taxation by the various tax jurisdictions autho822 48-5-471 rized to impose an ad valorem tax on property as provided in Code Section 48-5-473; provided, however, that under no circumstances …
O.C.G.A. § 48-5-472 Property tax exemption
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Freeport exemption. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. Level 2, §§48-5-48.5, 48-5-48.6. Timeliness of filings, §48-5-48.7. Personal property constituting business inventory, §48-5-41.2. INTERPRETATION AND CONSTRUCTION —Cont’d County boards of tax as…
O.C.G.A. § 48-5-473 History
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Ga. L. 1967, p. 91, § 1; Ga. L. 1975, p. 183, § 1; Code 1933, § 91A-1904, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1995, p. 809, § 18; Ga. L. 1997, p. 419, § 36.
O.C.G.A. § 48-5-475 Collection of taxes, §48-5-445
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Commercial vehicles, §48-5-442.1. Compensation for collecting, §48-5-447. Remittance of taxes collected, §48-5-446. Uniform evaluation of motor vehicles prepared and distributed annually to, §48-5-442. Motor vehicle licenses and plates. Fee for sale or transfer, §48-5-180. Motor …
O.C.G.A. § 48-5-477 Tax collectors and tax commissioners
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Agents for state revenue commissioner. Accepting applications for registration and collecting taxes, §48-5-475. Remittance of taxes collected, §48-5-446. Returns, §48-5-473.
O.C.G.A. § 48-5-478 Driver education vehicles, §48-5-470
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Fair market value on motor vehicles, §48-5C-1. Medal of Honor recipients, §48-5-478.3. Prisoners of war, §48-5-478.1. Purple heart veterans, §48-5-478.2. Vans and buses owned by religious groups, §48-5-470.2. Vehicles used for transporting handicapped or disabled students, §48-5-…
O.C.G.A. § 48-5-478.1 Purple Heart recipients
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Motor vehicle ad valorem tax exemption, §48-5-478.2. Sales and use taxes. Exemption of sale of vehicle to service-connected handicapped veteran, §48-8-3. Small businesses. Minority, women, or veteran-owned businesses. Income deduction for payments to classified subcontractors, §48…
O.C.G.A. § 48-5-478.2 Code Commission notes
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Pursuant to Code Section 28-9-5, in 1990, this Code section, which was enacted as Code Section 40-2-75.3, was renumbered as Code Section 40-2-84, and a reference to Code Section 40-2-80 was substituted for a reference to Code Section 40-2-76 in subsection (d). Editor’s notes. Ga.…
O.C.G.A. § 48-5-478.3 Motor vehicle dealers
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Taxation of vehicles owned and held by dealers for retail sale, §48-5-472. Vehicles in transit, §48-5-472.
O.C.G.A. § 48-5-478.4 Additional help and equipment
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Discretion of county governing authorities to expend funds for, §48-5-449. Affidavit of illegality of assessment, §48-5-450. Aircraft owned by dealer and held in inventory. Separate classification, inapplicability of procedures, §48-5-504.20. 464 INDEX MOTOR VEHICLE AD VALOREM TAX…
O.C.G.A. § 48-5-48 Homestead exemption for qualified disabled veterans
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(a) As used in this Code section, the term “disabled veteran” means: (1) Any veteran who is a citizen and a resident of this state, who was discharged under honorable conditions, and who has been adjudicated by the United States Department of Veterans Affairs as having a service …
O.C.G.A. § 48-5-48.1 Level 1 freeport exemption; application; filing; renewal
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(a) Any person, firm, or corporation seeking a level 1 freeport exemption from ad valorem taxation of certain tangible personal property inventory when such exemption has been authorized by the governing authority of any county or municipality after approval of the electors of suc…
O.C.G.A. § 48-5-48.2 Level 1 freeport exemption; referendum
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(a) This Code section shall be known and may be cited as the “Level 1 Freeport Exemption.” (b) As used in this Code section, the term: (1) “Affiliates” means those entities that are part of an affiliated group of the taxpayer as defined in Section 1504(a) of the Internal 506 48-5-…
O.C.G.A. § 48-5-48.3 Homestead exemption for senior citizens
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(a) As used in this Code section, the term: (1) “Homestead” means homestead as defined and qualified in Code Section 48-5-40 with the additional qualification that it shall include only the primary residence and not more than ten contiguous acres of land immediately surrounding such…
O.C.G.A. § 48-5-48.4 Income taxes
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Disabled first responders. Deductions. Indemnification payments, §48-7-27. Motor fuel taxes.
O.C.G.A. § 48-5-48.5 Level 2 freeport exemption; application; filing; renewal
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(a) Any person, firm, or corporation seeking a level 2 freeport exemption from ad valorem taxation of certain tangible personal property inventory when such exemption has been authorized by the governing authority of any county or municipality after approval of the electors of suc…
O.C.G.A. § 48-5-48.6 Level 2 freeport exemption; referendum
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(a) This Code section shall be known and may be cited as the “Level 2 Freeport Exemption.” (b) As used in this Code section, the term “finished goods” means, for purposes of a level 2 freeport exemption, goods, wares, and merchandise of every character and kind constituting a busi…
O.C.G.A. § 48-5-49 Disabled veterans
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Extension by qualified disabled veteran, §48-5-48. Educational taxes. Exemption of individuals 62 or older, §48-5-52. Falsification of information required, §48-5-53. 499 INDEX PROPERTY TAXES —Cont’d Exemptions —Cont’d Homestead —Cont’d Fraudulent claims, §48-5-51. Limits, §48-5-44…
O.C.G.A. § 48-5-493 January 1
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Mobile homes owned on January 1, subject to taxation, §48-5-490. Location permits. Application and issuance upon payment of taxes due, §48-5-494. Collection procedure when taxing county differs from county of purchaser’s residence, §48-5-495. Decals, §48-5-492. Failure to attach …
O.C.G.A. § 48-5-495 Air commerce
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Prohibition of tax on persons traveling in, §48-13-4. Airline ad valorem taxation. General provisions, §§48-5-540 to 48-5-546. Business taxes.
O.C.G.A. § 48-5-5 PRIORITIES
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Income taxes. Liens, §48-2-56. Setoff debt collection. Department over claimant agencies for collection, §48-7-168. Liens. Tax liens, §48-2-56. Motor fuel taxes. Liens, §48-2-56. Property taxes, §48-5-28. Liens, §48-2-56. Setoff debt collection. Income tax refunds. Department ove…
O.C.G.A. § 48-5-50 Veterans
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Extension by qualified disabled veteran, §48-5-48. Hospitals. Nonprofit hospitals, §48-5-41. Household furniture, furnishings, equipment, etc., §48-5-42. Inventories. Freeport exemption. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. PROPERTY TAXES —Cont’d Exemp…
O.C.G.A. § 48-5-500 Definitions
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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. 835 T.48, C.5, A.10, P.5 (2) “Heavy-duty equipment” means any motor vehicle used primarily off the open ro…
O.C.G.A. § 48-5-501 Equipment subject to ad valorem taxation
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Except as exempted by law, heavy-duty equipment used for construction purposes which is owned by a nonresident and operated in this state after January 1 of any year and which was brought into Georgia from a state which subjects to taxation heavy-duty equipment owned by residents…
O.C.G.A. § 48-5-504 Superior courts
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Contesting tax assessments, §48-5-450. Tax digest. Value of returned motor vehicles included in, §48-5-448. Time. Dealers for retail sale. Payment of tax, §48-5-472. Remittance of taxes collected to tax authority, §48-5-446. Transfer of vehicle. Fair market value on motor vehicle…
O.C.G.A. § 48-5-504.20 Sales and use taxes
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Exemption, §48-8-3. Prepaid state taxes. Temporary suspension of collection as it relates to motor fuels and aviation gasoline. Ratification of governor’s executive order, §48-8-17. Special district mass transportation sales and use tax. Exemptions beyond general sales tax exempti…
O.C.G.A. § 48-5-504.40 MOTOR VEHICLE DEALERS
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Fees. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Example of businesses not subject to, §48-13-9. MOTOR VEHICLE DEALERS —Cont’d Motor vehicle ad valorem taxation. Taxation of vehicles owned and held by dealers for retail sale, §48-5…
O.C.G.A. § 48-5-505 Definitions
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As used in this article, the term: (1) “Dealer” means any person who is engaged in the business of selling heavy-duty equipment motor vehicles at retail and who holds a valid current dealer’s resale tax exemption number. (2) “Heavy-duty equipment motor vehicle” means a motor vehi…
O.C.G.A. § 48-5-506 Heavy-duty equipment motor vehicles; dealers
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(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 provi…
O.C.G.A. § 48-5-507.1 Rules and regulations, §48-5-509
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Sales and use taxes. Transit special purpose local option sales and use tax. Exemptions from local tax. Additional exemptions. Fuel used by off-road heavy-duty equipment, off-road farm or agricultural equipment or locomotives, §48-8-269.52. HIGH DEDUCTIBLE HEALTH PLANS. Income ta…