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§ 48-5-507-1 — Georgia Law | CourtGPT
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  2. Laws/
  3. Georgia/
  4. Title 48 - Revenue and Taxation/
  5. Chapter 5 - Ad Valorem Taxation of Property/
  6. Article 10a - Ad Valorem Taxation of Heavy-duty Equipment Motor Vehicles/
  7. § 48-5-507-1
Georgia Legal Code

§ 48-5-507-1

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If the nature of the dealer's business is primarily the sale of heavy-duty equipment motor vehicles, then for purposes of this article, the rental of a heavy-duty equipment motor vehicle by the dealer to a customer shall not be deemed to have removed the vehicle from the dealer's inventory.Added by 2001 Ga. Laws 295, § 1, eff. 7/1/2001.