As used in this article, the term: “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. “Heavy-duty equipment motor vehicle” means a motor vehicle with all its attachments and parts which is self-propelled, weighs 5,000 […]
The provisions of this article shall apply only to heavy-duty equipment motor vehicles and dealers as defined in Code Section 48-5-505. 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 […]
Except as provided in subsections (b) and (c) of this Code section, every heavy-duty equipment motor vehicle owned in this state by a natural person or other entity is subject to ad valorem taxation by the various tax jurisdictions authorized to impose an ad valorem tax on property only if owned by such natural person […]
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 , […]
Any taxpayer who contests the value assessment of a heavy-duty equipment motor vehicle as defined in this article may appeal such assessed value as provided for in Code Section 48-5-311 except that such appeal shall be effected by mailing to or filing with the tax commissioner a notice of appeal within 60 days of the […]
The commissioner shall be authorized to promulgate rules and regulations to facilitate and ensure compliance with the provisions of this article. History. Code 1981, § 48-5-509 , enacted by Ga. L. 1998, p. 1145, § 2.
