Title 10, Chapter 1, Section 42
( 10-1-42)
A lessor or the entity which sells the motor vehicle to the lessor
for lease to a lessee may advance money to a lessee or pay money to
a third party on behalf of the lessee to satisfy a lease on or a
lien on or a security interest in a motor vehicle used as a trade-in
on a motor vehicle which is the subject of a motor vehicle lease
contract. Any amount so advanced or paid may be included in the
gross capitalized cost under the motor vehicle lease contract and
shall not be considered a loan. Such advance and the seller or
lessor making such advance or payment shall be exempt from the
provisions of Chapter 3 of Title 7, relating to industrial loans,
from the provisions of Chapter 4 of Title 7, relating to interest
and usury, and from any other provision of Georgia law regulating
loans. | 
