Title 40, Chapter 8, Section 23
(a) Every motor vehicle, trailer, semitrailer, and pole trailer
manufactured prior to January 1, 1954, shall be equipped with at
least one taillight mounted on the rear, which when lighted as
required in this article shall emit a red light plainly visible from
a distance of 500 feet to the rear.
(b) Every motor vehicle, trailer, semitrailer, and pole trailer
manufactured after January 1, 1954, shall be equipped with two
taillights which meet the specifications provided in this Code
(c) Every taillight upon every vehicle shall be located at a height of not more than 60 inches nor less than 20 inches, to be measured as set forth in subsection (b) of Code Section 40-8-21.
(d) Either a taillight or a separate light shall be so constructed
and placed as to illuminate with a white light the rear registration
plate and render it clearly legible from a distance of 50 feet to
the rear. Any taillight or taillights, together with any separate
light for illuminating the rear registration plate, shall be so
wired as to be lighted whenever the headlights or auxiliary driving
lights are lighted.
(e) All lenses on taillights shall be maintained in good repair and
shall meet manufacturers' specifications.