Section 48-5-477 - Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation

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.