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Georgia State Code
Title      48
Chapter       5  
Section Navigation     1 ... 7.3       7.4 ... 15    
  15.1 ... 24         25 ... 33    
    40 ... 47       47.1 ... 52    
  52.1 ... 73         74 ... 83    
    84 ... 106       107 ... 126   
 126.1 ... 134       135 ... 143   
   144 ... 153       154 ... 163   
   164 ... 202       203 ... 222   
   223 ... 232       233 ... 242   
   260 ... 268       269 ... 291   
   292 ... 299.1     300 ... 308   
   309 ... 341       342 ... 349.1 
 349.2 ... 355       356 ... 400   
   401 ... 424         425 ... 447   
   448 ... 473       474 ... 492   
   493 ... 508       509 ... 518   
   519 ... 543       544 ... 546     
Section<<< 425 440 441 442 442.1 443 444 445 446 447 >>>  
Title 48, Chapter 5, Section 440 (48-5-440)

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.

(1.1) "Commercial vehicle" means a truck, truck-tractor, trailer, or semitrailer which is a commercial vehicle:

(A) Registered or registerable under the International Registration Plan pursuant to Code Section 40-2-88; or

(B) Would otherwise be registerable under the International Registration Plan pursuant to Code Section 40-2-88 except that such vehicle is only engaged in intrastate commerce.

(2) "Driver educational motor vehicle" means a motor vehicle which is furnished and assigned to a public school in this state for use by the school in a program of driver education when the assignment is authorized and approved by the local board of education.

(2.1) "Initial registration period" has the same meaning as provided in paragraph (.1) of subsection (a) of Code Section 40-2-21.

(3) "Mobile homes" means manufactured homes and relocatable homes as defined in Part 2 of Article 2 of Chapter 2 of Title 8. Any mobile home which qualifies the taxpayer for a homestead exemption under the laws of this state shall not be considered a mobile home nor subject to this article. This article shall not apply to dealers engaged in the business of selling mobile homes at wholesale or retail and every mobile home owned in this state on January 1 by a dealer shall be subject to ad valorem taxation in the same manner as other taxable tangible personal property.

(4) "Motor vehicle" means a vehicle which is designed primarily for use upon the public roads. Such term shall not include heavy-duty equipment as defined in paragraph (2) of Code Section 48-5-500 which is owned by a nonresident and operated in this state.

(5) "Owner" has the same meaning as provided in paragraph (.2) of subsection (a) of Code Section 40-2-21.

(6) "Registration period" has the same meaning as provided in paragraph (1) of subsection (a) of Code Section 40-2-21.

Tuesday October 7 01:31 CDT


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