Title 48, Chapter 5, Section 477
( 48-5-477)
Nothing contained in this article shall be construed to require the
payment of an ad valorem tax prior to the purchase of a license
plate for any motor vehicle: (1) Which is not subject to ad valorem taxation within this state;
or (2) Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article. |