§ 48-5-500. Definitions

As used in this part, the term: “Construction purposes” does not include mining activities or the transportation of materials used in or produced by forestry activities. “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 […]

§ 48-5-501. Equipment Subject to Ad Valorem Taxation

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 of this state and taken into such other state […]