Rules and Regulations of the State of Georgia
 

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  • 1. In the address bar, type about:config and press Enter.
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  1. On web browser menu click "Tools" and select "Internet Options"
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<xmp>.</xmp> <form name="form1" method="post" action="560-11-14?urlRedirected=yes&amp;data=admin&amp;lookingfor=560-11-14" id="form1"> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="/wEPDwUKLTY5ODkwOTM2Nw8WAh4Ec3BhbQIKFgJmD2QWAgIFDw8WAh4EVGV4dAUFMiArIDhkZGSvZvKJkioW5HsIBcZq68socYesNw==" /> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="EEBB6393" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="/wEWCAKx0cacCALniKOhBALV5cpNAoa5iIEFAoznisYGAsrv5u0MAsrv4u0MAsrv3u0M0O855vQ+JnrWXQUbNnCdEhuhMmM=" /> <div class='popup'> <div class='cnt223'> <div style="margin-bottom:6px;"> <img alt="Rules and Regulations of the State of Georgia" src="/images/new.gif"/> </div> <div class="header"> Terms and Conditions of Agreement for Access to Rules and Regulations of the State of Georgia Website </div> <div class="scroll"> <p>(Note: certain features of this site have been disabled for the general public to prevent digital piracy. If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree that you will not copy, print, or download anything from this website for any commercial use. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website.</p> <p> You agree that you will not sell, will not license, and will not otherwise make available in exchange for anything of value, anything that you download, print, or copy from this site.</p> <p> You agree that you will not copy, print, or download any portion of the regulations posted on this site exceeding a single chapter of regulations for sale, license, or other transfer to a third party, except that you may quote a reasonable portion of the regulations in the course of rendering professional advice.</p> <p> If you violate this agreement, or if you access or use this website in violation of this agreement, you agree that Lawriter will suffer damages of at least $20,000. </p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website. </p> <p> You agree that you will not sell or license anything that you download, print, or copy from this website.</p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/560" title="560">Department 560</a></li> <li>&raquo; <a href="/GAC/560-11" title="560-11">Chapter 560-11</a></li> <li>&raquo; Subject 560-11-14</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllsubject>Subject 560-11-14 STATE AND LOCAL TITLE AD VALOREM TAX FEE</nllsubject></h1> <h2><a href="/GAC/560-11-14-.01" name="560-11-14-.01" title="560-11-14-.01">Rule 560-11-14-.01 Definitions</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> As used in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a> and in these regulations, the term: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Commercial motor vehicle" shall have the same meaning as provided for in O.C.G.A. § 40-1-8.3.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Commissioner" means the State Revenue Commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "County tag agent" or "tag agent" means those persons that have been designated as tag agents of the commissioner as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-23&amp;title=40#" target="_newtab">40-2-23</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Date of purchase" means the date so provided on the application for certificate of title.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Dealer" or "dealership" shall have the same meaning as a dealer of new or used motor vehicles as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-2&amp;title=40#40-3-2(3)" target="_newtab">40-3-2(3)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Department" means the Department of Revenue.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Electronic Title and Registration" means an electronic process by which a dealer, through a vendor authorized by the commissioner, initiates the motor vehicle titling and registration process and by which the application for certificate of title is considered received by the county tag agent.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)">(h)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Fair market value" means: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> For a new motor vehicle which is purchased, the greater of the retail selling price or the average of the current fair market value and the current wholesale value of a motor vehicle for a vehicle listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner in determining the taxable value of a motor vehicle under Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-442&amp;title=48#" target="_newtab">48-5-442</a>, less any reduction for the trade-in value of another motor vehicle and any rebate or any cash discounts provided by the selling dealer and taken at the time of sale. The retail selling price shall include any charges for labor, freight, delivery, dealer fees, and similar charges and dealer add-ons and mark-ups, but shall not include any extended warranty or maintenance agreement itemized on the dealer's invoice to the customer or any finance, insurance, and interest charges for deferred payments billed separately.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> For a new motor vehicle which is leased, either <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)2.(A)">(A)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The greater of the agreed upon value of the vehicle pursuant to the lease agreement or the average of the current fair market value and the current wholesale value of a motor vehicle for a vehicle listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner in determining the taxable value of a motor vehicle under Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-442&amp;title=48#" target="_newtab">48-5-442</a>, less any reduction for the trade-in value of another motor vehicle and any rebate or any cash discounts provided by the selling dealer and taken at the time of sale. The agreed upon value shall include any charges for labor, freight, delivery, dealer fees, and similar charges and dealer add-ons and mark-ups, but shall not include any extended warranty or maintenance agreement itemized on the dealer's invoice to the customer or any finance, insurance, and interest charges for deferred payments billed separately; or</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)2.(B)">(B)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The total of the base payments, including down payments, pursuant to the lease agreement. <P>The term "down payments" as used in this subparagraph means cash collected from the lessee at the inception of the lease which shall include cash supplied as a capital cost reduction; shall not include rebates, noncash credits, or net trade allowances; and shall include any up front payments collected from the lessee at the inception of the lease except for taxes or fees imposed by law and monthly lease payments made in advance.</P> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)2.(C)">(C)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The lessor and the lessee shall make an election on a form prescribed by the commissioner as to which of the above-referenced values, (1)(h)2. (A) or (1)(h)2. (B) of this regulation, shall be the fair market value of the vehicle.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> For a used motor vehicle, the average of the current fair market value and the current wholesale value of a motor vehicle for a vehicle listed in the current motor vehicle ad valorem assessment manual utilized by the state revenue commissioner and based upon a nationally recognized motor vehicle industry pricing guide for fair market and wholesale market values in determining the taxable value of a motor vehicle under Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-442&amp;title=48#" target="_newtab">48-5-442</a>, and, in the case of a used car dealer, less any reduction for the trade-in value of another motor vehicle.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(h)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> For a used motor vehicle which is not so listed in such current motor vehicle ad valorem assessment manual, the value from the bill of sale or the value from a reputable used car market guide designated by the commissioner, whichever is greater, and, in the case of a used car dealer, less any reduction for the trade-in value of another motor vehicle. </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Immediate family member" means a spouse, parent, child, sibling, grandparent, or grandchild and includes those who have attained such immediate family member status through a legal determination recognized in this state.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(j)">(j)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "International Registration Plan" means the international reciprocal registration agreement for commercial motor vehicles and all amendments thereto as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-88&amp;title=40#" target="_newtab">40-2-88</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(k)">(k)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Loaner vehicle" means a motor vehicle owned by a dealer which is withdrawn temporarily from dealer inventory for exclusive use as a courtesy vehicle loaned at no charge for a period not to exceed thirty (30) days within a 366-day period to any one customer whose motor vehicle is being serviced by such dealer.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(l)">(l)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Motor vehicle" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-1-1&amp;title=40#40-1-1(33)" target="_newtab">40-1-1(33)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(m)">(m)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "New motor vehicle" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-1-1&amp;title=40#40-1-1(34)" target="_newtab">40-1-1(34)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(n)">(n)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Month" means a period of thirty (30) consecutive calendar days.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(o)">(o)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Owner" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-1-1&amp;title=40#40-1-1(39)" target="_newtab">40-1-1(39)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(p)">(p)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Person" means any individual, firm, partnership, cooperative, nonprofit membership corporation, joint venture, association, company, corporation, agency, syndicate, estate, trust, business trust, receiver, fiduciary, or other group or combination acting as a unit, body politic, or political subdivision, whether public, private, or quasi-public.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(q)">(q)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Proceeds" means the combined state ad valorem title tax fee, local ad valorem title tax fee, administrative fee, penalties, and interest.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(r)">(r)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Rebuilt title" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-37&amp;title=40#" target="_newtab">40-3-37</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(s)">(s)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Rental charge" means the title value received by a rental motor vehicle concern for the rental or lease for thirty-one (31) or fewer consecutive days of a rental motor vehicle, including the total cash and nonmonetary consideration for the rental or lease, including, but not limited to, charges based on time or mileage and charges for insurance coverage or collision damage waiver but excluding all charges for motor fuel taxes or sales and use taxes.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(t)">(t)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Rental motor vehicle" means a motor vehicle designed to carry fifteen (15) or fewer passengers and used primarily for the transportation of persons that is rented or leased without a driver.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(u)">(u)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Rental motor vehicle concern" means a person or legal entity which owns or leases five (5) or more rental motor vehicles and which regularly rents or leases such vehicles to the public for value.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(v)">(v)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Salvage motor vehicle" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-2&amp;title=40#40-3-2(11)" target="_newtab">40-3-2(11)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(w)">(w)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Salvage title" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-36&amp;title=40#" target="_newtab">40-3-36</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(x)">(x)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Sales and use tax" means combined state and local sales and use tax as imposed by Chapter 8 of Title 48, unless otherwise specifically provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a> or these regulations to refer only to state sales and use tax, or local sales and use tax, respectively.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(y)">(y)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Tax collector" or "tax commissioner" means those persons that have been designated as tag agents of the commissioner as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-23&amp;title=40#" target="_newtab">40-2-23</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.01(1)(z)">(z)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Used motor vehicle" shall have the same meaning as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-1-1&amp;title=40#40-1-1(74)" target="_newtab">40-1-1(74)</a>.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-14-.02" name="560-11-14-.02" title="560-11-14-.02">Rule 560-11-14-.02 [Repealed]</a></h2> <h2><a href="/GAC/560-11-14-.03" name="560-11-14-.03" title="560-11-14-.03">Rule 560-11-14-.03 Rates, Distributions and Collections</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Rate of State and Local Title Ad Valorem Tax Fee <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rate of the state and local title ad valorem tax fee to be imposed shall be determined by reference to the rate in effect on the date of purchase of the motor vehicle.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Distribution of Proceeds <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The allocation and distribution of proceeds shall be determined pursuant to subsection (c) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Prior to the collection and distribution of any proceeds, the county tag agent must have obtained a written certification of agreement from the county governing authorities, municipal governing authorities, the local board of education and any independent school district within such county, for the purpose of determining the appropriate allocation of the proceeds. Such certification shall occur at least annually.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the event a county tag agent receives proceeds which were due to the county tag agent of a different county, such county tag agent incorrectly receiving such proceeds shall remit said proceeds to the correct county tag agent. If a dispute exists as to which county is due said proceeds, an aggrieved county may seek recourse as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-17&amp;title=48#" target="_newtab">48-5-17</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The county tag agent shall be authorized to collect proceeds through Electronic Title and Registration and the allocation and distribution of proceeds shall include those proceeds received through Electronic Title and Registration.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Collections <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.03(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The commissioner and county tag agent shall each take appropriate enforcement actions to ensure the collection of outstanding proceeds as required by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-14-.04" name="560-11-14-.04" title="560-11-14-.04">Rule 560-11-14-.04 [Repealed]</a></h2> <h2><a href="/GAC/560-11-14-.05" name="560-11-14-.05" title="560-11-14-.05">Rule 560-11-14-.05 Family Inheritance, Devise or Bequest</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.05(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If the motor vehicle was subject to ad valorem tax under Chapter 5 of Title 48 upon the death of the owner, such motor vehicle shall continue to be subject to the same unless such immediate family member makes an affirmative written election to instead become subject to the state and local title ad valorem tax fee. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.05(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Such affirmative written election shall be made on a form prescribed by the commissioner which shall be submitted to the county tag agent along with the application for certificate of title and accompanied by the state and local title ad valorem tax fee. If such form is not so submitted, the motor vehicle shall remain subject to ad valorem taxation under Chapter 5 of Title 48.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.05(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If the motor vehicle was subject to the state and local title ad valorem tax fee upon the death of the owner, such motor vehicle shall be subject to a reduced state and local ad valorem title tax fee rate as provided by subsection (d) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.05(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An immediate family member acquiring a motor vehicle by way of inheritance, devise, or bequest from a deceased owner shall complete an affidavit signed before a notary public affirming his or her relationship to the deceased as an immediate family member and entitlement to the vehicle. Such affidavit shall be submitted to the county tag agent accompanied by a copy of letters of testamentary, a copy of the will of the deceased, or other documentation approved by the commissioner to evidence the immediate family member relationship to the deceased and entitlement to the vehicle.</td> </tr> </table> <h2><a href="/GAC/560-11-14-.06" name="560-11-14-.06" title="560-11-14-.06">Rule 560-11-14-.06 Family Transfer</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.06(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If the motor vehicle was subject to ad valorem tax under Chapter 5 of Title 48 upon the transfer to the immediate family member, such motor vehicle shall continue to be subject to the same unless such immediate family member makes an affirmative written election to instead become subject to the state and local title ad valorem tax fee. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.06(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Such affirmative written election shall be made on a form prescribed by the commissioner which shall be submitted to the county tag agent along with the application for certificate of title and accompanied by the state and local title ad valorem tax fee. If such form is not so submitted, the motor vehicle shall remain subject to ad valorem taxation under Chapter 5 of Title 48.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.06(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> If the motor vehicle was subject to the state and local title ad valorem tax fee upon the transfer to the immediate family member, such motor vehicle shall be subject to a reduced state and local ad valorem title tax fee rate as provided by subsection (d) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.06(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Both the transferor and the transferee shall complete an affidavit signed before a notary public affirming their relationship as immediate family members and the acquiring member's entitlement to the vehicle. Such affidavit shall be submitted to the county tag agent.</td> </tr> </table> <h2><a href="/GAC/560-11-14-.07" name="560-11-14-.07" title="560-11-14-.07">Rule 560-11-14-.07 Salvage and Rebuilt Motor Vehicles</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.07(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any person applying for a salvage title shall be subject to the state title ad valorem tax fee rate as provided by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#48-5C-1(b)(2)" target="_newtab">48-5C-1(b)(2)</a>. Such person shall submit the application for a salvage certificate of title together with the state title ad valorem tax fee to the commissioner. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.07(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Due to the salvage value of motor vehicles not being captured in the assessment manuals utilized by the department, the commissioner shall designate a standardized valuation for salvage motor vehicles to be used for purposes of the state title ad valorem tax fee. Such valuation shall be considered the fair market value of the motor vehicle.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.07(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any person who acquires a salvage motor vehicle who intends to rebuild such motor vehicle shall make the vehicle available to the commissioner for inspection and shall make application for a rebuilt title to the commissioner. Such person shall be directed to the county tag agent for payment of the state and local title ad valorem tax fee, as applicable.</td> </tr> </table> <h2><a href="/GAC/560-11-14-.08" name="560-11-14-.08" title="560-11-14-.08">Rule 560-11-14-.08 International Registration Plan</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.08(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Motor vehicles registered under the International Registration Plan shall not be subject to state and local title ad valorem tax fees but shall continue to be subject to apportioned ad valorem taxation under Article 10 of Chapter 5 of this title.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.08(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Except as otherwise provided in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>, all other statutes and regulations governing commercial motor vehicles subject to the International Registration Plan remain in effect and such motor vehicles continue to be subject to the International Fuel Tax Agreement (IFTA).</td> </tr> </table> <h2><a href="/GAC/560-11-14-.09" name="560-11-14-.09" title="560-11-14-.09">Rule 560-11-14-.09 Loaner Vehicles and Dealer Inventory</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.09(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A motor vehicle used by a dealership as a loaner vehicle shall not be subject to the state and local title ad valorem tax fee so long as such motor vehicle is not withdrawn from inventory beyond the permissible time period as provided by part (2) of this regulation.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.09(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Loaner vehicles are exempt from state and local title ad valorem tax fees when used as a loaner vehicle for 366 days or fewer, commencing on the date such loaner vehicle is registered as a loaner vehicle at the county tag office. Immediately upon the expiration of such 366 day period, if the dealer does not cancel or transfer the registration of such loaner vehicle at the county tag office and return the loaner vehicle to inventory for resale the dealer shall be responsible for remitting the state and local title ad valorem tax fee in the same manner as otherwise required of an owner under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#48-5C-1(d)(9)" target="_newtab">48-5C-1(d)(9)</a> and shall be subject to the same penalties and interest as an owner for noncompliance.</td> </tr> </table> <h2><a href="/GAC/560-11-14-.10" name="560-11-14-.10" title="560-11-14-.10">Rule 560-11-14-.10 Non-Profit Organizations</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.10(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any motor vehicle which is donated to a non-profit organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, for the purpose of being transferred to another person shall, when titled in the name of such nonprofit organization, be subject to a reduced rate of the state and local title ad valorem tax fee.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.10(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The reduced rate under part (1) of this regulation shall be the rate applicable to salvage motor vehicles provided under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#48-5C-1(b)(2)" target="_newtab">48-5C-1(b)(2)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.10(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In order to obtain the reduced rate, qualifying non-profit organizations shall provide at the time of application for certificate of title proof of their tax exempt status under Section 501(c)(3) of the Internal Revenue Code and shall certify on a form prescribed by the commissioner that such motor vehicle was donated to such organization for the purpose of being transferred to another person.</td> </tr> </table> <h2><a href="/GAC/560-11-14-.11" name="560-11-14-.11" title="560-11-14-.11">Rule 560-11-14-.11 Rental Motor Vehicle Concern Certification</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Rental motor vehicle concerns shall qualify for a reduced rate of the state and local title ad valorem tax fee as provided by this regulation.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the case of rental motor vehicles owned by such rental motor vehicle concerns: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The state and local title ad valorem tax fee rate shall be as provided in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#48-5C-1(d)" target="_newtab">48-5C-1(d)</a>.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> To qualify for the rates as provided in part (2) of this regulation: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the immediately prior calendar year the rental motor vehicle concern must have had an average amount of sales and use tax attributable to the rental charge of each rental motor vehicle of at least $400.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rental motor vehicle concern must obtain certification by the commissioner as provided by part (4) of this regulation.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Certification Process <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The application for certification as a qualified rental motor vehicle concern shall be made on a form prescribed by the commissioner.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.11(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The rental motor vehicle concern shall obtain certification on an annual basis in order to continue to qualify for the rates as provided in part (2) of this regulation. Such certification shall be valid as of March 1 and shall continue until the end of February of the subsequent calendar year.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-14-.12" name="560-11-14-.12" title="560-11-14-.12">Rule 560-11-14-.12 Exemptions</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The state and local title ad valorem tax fee shall not apply to: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Corrected titles.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Replacement titles under O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-31&amp;title=40#" target="_newtab">40-3-31</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Titles reissued to the same owner pursuant to O.C.G.A. §§ <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-50&amp;title=40#" target="_newtab">40-3-50</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-51&amp;title=40#" target="_newtab">40-3-51</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-52&amp;title=40#" target="_newtab">40-3-52</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-53&amp;title=40#" target="_newtab">40-3-53</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-54&amp;title=40#" target="_newtab">40-3-54</a>, <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-55&amp;title=40#" target="_newtab">40-3-55</a>, or <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-3-56&amp;title=40#" target="_newtab">40-3-56</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any other exemption in subsection (d)(15) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Motor vehicles owned or leased by or to the state or any county, consolidated government, municipality, county or independent school district, or other government entity in this state shall not be subject to the state and local title ad valorem tax fees provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>; provided, however, that such other government entity shall not qualify for such exclusion unless it is exempt from ad valorem tax and sales and use tax pursuant to general law.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The state and local title ad valorem tax fee shall not apply to a qualified person as provided in this part: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any qualified service connected disabled veteran pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-8-3&amp;title=48#48-8-3(30)" target="_newtab">48-8-3(30)</a>when the veteran received a grant from the United States Department of Veterans Affairs to purchase and specially adapt a vehicle to his disability may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their disabled status and receipt of the veteran's grant.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any qualified disabled veteran pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-478&amp;title=48#" target="_newtab">48-5-478</a> may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their disabled status. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall be granted an exemption provided that the veteran has applied for or has transferred a disabled veteran's license plate to such vehicle as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-69&amp;title=40#" target="_newtab">40-2-69</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member then that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any qualified veteran pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-478.1&amp;title=48#" target="_newtab">48-5-478.1</a> who is a citizen and resident of Georgia and is a former prisoner of war or their unremarried surviving spouse may apply for an exemption of the state and local title ad valorem tax fee. Such veteran or their unremarried surviving shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating the veteran's designation as a former prisoner of war. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran or their unremarried surviving spouse shall be granted an exemption provided that the veteran has met the requirements of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-73&amp;title=40#" target="_newtab">40-2-73</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member then that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any qualified veteran pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-478.2&amp;title=48#" target="_newtab">48-5-478.2</a> who is a citizen and resident of Georgia and was awarded the Purple Heart may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their award of the Purple Heart. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(d)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall be granted an exemption provided that the veteran has applied for or has transferred a Purple Heart license plate to such vehicle as provided for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-84&amp;title=40#" target="_newtab">40-2-84</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(d)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member then that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any qualified veteran pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-478.3&amp;title=48#" target="_newtab">48-5-478.3</a> who is a citizen and resident of Georgia and was awarded the Medal of Honor may apply for an exemption of the state and local title ad valorem tax fee. Such veteran shall submit to the county tag agent a form prescribed by the commissioner attesting to their exempt status, the motor vehicle purchase agreement or bill of sale, and documentation approved by the commissioner demonstrating their award of the Medal of Honor. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(e)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall be granted an exemption provided that the veteran has applied for or has transferred a Medal of Honor license plate to such vehicle as provide for in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=40-2-68&amp;title=40#" target="_newtab">40-2-68</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.12(3)(e)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> A veteran shall not be granted an exemption for a subsequent vehicle unless the original vehicle which received the exemption is sold, traded or otherwise transferred to another person. If the original vehicle is transferred to an immediate family member by the veteran such transfer shall be subject to the full rate of title ad valorem tax in effect as of the date of the transfer. If such immediate family member subsequently transfers the vehicle to another immediate family member then that subsequent transfer shall receive the reduced rate of title ad valorem tax applicable to immediate family members.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-14-.13" name="560-11-14-.13" title="560-11-14-.13">Rule 560-11-14-.13 Penalties and Interest; Waivers; Refunds</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any penalties or interest incurred and due shall be paid at the time of application for certificate of title or such application shall be deemed incomplete and rejected by the county tag agent.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Penalties and interest shall be waived in accordance with the following provisions: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon written approval by the governing authority of the county in accordance part (2)(b) of this regulation and O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-242&amp;title=48#" target="_newtab">48-5-242</a>, the tax collector or tax commissioner may waive, in whole or in part, the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of state and local ad valorem title tax fees, when the tax collector or tax commissioner reasonably determines that the default giving rise to the penalty or interest was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The waiver of penalties or interest in accordance with this part shall be subject to the written approval of the county governing authority either on a case-by-case basis or by a resolution delegating the authority of the tax collector or tax commissioner to make the final determinations. Such resolution may establish rules and regulations governing the administration of this regulation and establish guidelines to be followed by the tax collector or tax commissioner when granting such waivers.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Penalties and interest shall be waived by the tax collector or tax commissioner in accordance with O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-39&amp;title=48#" target="_newtab">48-2-39</a> relating to the filing of an application on a Saturday, Sunday or legal holiday.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Refunds <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A refund of proceeds shall be made to a taxpayer when such proceeds have been illegally or erroneously assessed.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A refund of proceeds shall be made to a taxpayer when such proceeds have been voluntarily or involuntarily overpaid.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.13(4)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A request for the refunding of proceeds may be made by a taxpayer in accordance with O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-380&amp;title=48#" target="_newtab">48-5-380</a>.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-14-.14" name="560-11-14-.14" title="560-11-14-.14">Rule 560-11-14-.14 Used Car Market Guide</a></h2> <P>The commissioner shall designate a reputable used car market guide for use in determining the fair market value of a motor vehicle for purposes of the state and local title ad valorem tax fee for a which a value is not listed in the current motor vehicle ad valorem assessment manual.</P> <h2><a href="/GAC/560-11-14-.15" name="560-11-14-.15" title="560-11-14-.15">Rule 560-11-14-.15 Fraudulent Transfers and False Information</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.15(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> There shall be a penalty imposed on any person who, in the determination of the commissioner, falsifies any information in any bill of sale used for purposes of determining fair market value. Such penalty shall not exceed $2,500 as a state penalty and $2,500 as a local penalty as determined by the commissioner. Such penalty shall not relieve a person of the obligation to pay any outstanding proceeds.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.15(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> There shall be a penalty imposed on any person who, in the determination of the commissioner, falsifies any material information in any affidavit required for purposes of title transfers between immediate family members. Such penalty shall not exceed $2,500 as a state penalty and $2,500 as a local penalty as determined by the commissioner. Such penalty shall not relieve a person of the obligation to pay any outstanding proceeds.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.15(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> There shall be a penalty imposed on the transfer of all or any part of the interest in a business entity that includes primarily as an asset of such business entity one or more motor vehicles when, in the determination of the commissioner, such payment is done to evade the payment of state and local title ad valorem tax fees. Such penalty shall not exceed $2,500 as a state penalty per motor vehicle and $2,500 as a local penalty per motor vehicle as determined by the commissioner. Such penalty shall not relieve a person of the obligation to pay any outstanding proceeds.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.15(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In the event the county tag agent has reason to believe that a violation of this regulation has occurred, or upon request of the commissioner following receipt of information of a possible violation of this regulation, the county tag agent shall provide the commissioner the following items, as applicable: the original or a certified copy of the alleged falsified bill of sale or affidavit, a written statement of the facts of the allegation, and any other supporting evidence relevant to the allegation.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.15(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The commissioner shall make a determination and any assessment of penalties within sixty (60) days from the date the commissioner received information that a violation under this regulation may have occurred.</td> </tr> </table> <h2><a href="/GAC/560-11-14-.16" name="560-11-14-.16" title="560-11-14-.16">Rule 560-11-14-.16 Appeals</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.16(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any owner who contests the fair market value of a motor vehicle for purposes of the state and local title ad valorem tax fee may appeal such decision by either filing with the tax commissioner an affidavit of illegality as outlined in part (2) of this regulation, or by filing an appeal with the board of tax assessors as outlined in part (3) of this regulation, or by appealing the fair market value of the motor vehicle to the county tag agent as provided in Code Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#48-5C-1(a)(1)(C)" target="_newtab">48-5C-1(a)(1)(C)</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.16(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An owner may contest the fair market value of a motor vehicle for purposes of state and local title ad valorem tax fee, by filing an appeal as outlined in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-450&amp;title=48#" target="_newtab">48-5-450</a>; provided, however, that the person appealing the fair market value shall first pay the full amount of the state and local title ad valorem tax prior to filing an appeal. Such appeal shall be made by filing with the tax commissioner an affidavit of illegality to the assessment.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.16(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> As an alternative to filing an affidavit of illegality, any owner who contests the fair market value of a motor vehicle for purposes of the state and local title ad valorem tax fee may appeal such value in the same manner as other ad valorem tax assessment appeals are made and decided pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#" target="_newtab">48-5-311</a>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.16(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The time allowed for the filing of a written appeal shall be forty-five (45) days from the deadline date for the payment of the tax.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.16(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The person appealing the fair market value shall first pay the full amount of the state and local title ad valorem tax prior to filing an appeal. Upon receipt of an appeal, the tax assessors shall immediately notify the tax commissioner that an appeal has been filed by the taxpayer.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.16(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Further appeals to the board of equalization and superior court are to be handled as provided in O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-311&amp;title=48#" target="_newtab">48-5-311</a>.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/560-11-14-.17" name="560-11-14-.17" title="560-11-14-.17">Rule 560-11-14-.17 Directly Financed Dealer Sale</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> As used in this regulation, the term: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Directly Financed Dealer Sale" means the sale of a motor vehicle by a Georgia used motor vehicle dealer as defined by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=43-47-2&amp;title=43#43-47-2(17)(A)" target="_newtab">43-47-2(17)(A)</a> which: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(a)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Is financed by a Direct Finance Dealer or a Related Finance Company;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(a)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Is financed pursuant to an installment contract evidencing such transaction which allows for a deferred payment price for a minimum of twenty-four (24) months from the date of sale; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(a)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Has either the Direct Finance Dealer or Related Finance Company listed as the lienholder on the Certificate of Title Application (Form MV-1).</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(a)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> The term does not include leases, rentals, or a retail sale of a motor vehicle in which a person other than the seller provides the financing for the sale and retains a lien on the motor vehicle as collateral.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Direct Finance Dealer" means a Georgia used motor vehicle dealer as defined by O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=43-47-2&amp;title=43#43-47-2(17)(A)" target="_newtab">43-47-2(17)(A)</a> which: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Is licensed in accordance with applicable law;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Is registered with the department pursuant to part (5) of this regulation; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(b)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Sells no less than 90% of its motor vehicle inventory as Directly Financed Dealer Sales.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Related Finance Company" means an entity having at least 90% common ownership with a Direct Finance Dealer, as determined by the voting rights and value of ownership interests as set forth in the operating agreements or other governing documents of the respective entities, which: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Is licensed in accordance with applicable law; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(1)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Is registered with the department pursuant to part (5) of this regulation.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Imposition <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Except as otherwise provided in this regulation, any motor vehicle purchased from a Direct Finance Dealer pursuant to a qualifying Directly Financed Dealer Sale shall be subject to the state and local title ad valorem tax at a rate equal to 2.5 percentage points less than the rate in effect pursuant to division (b)(1)(B)(ii) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any motor vehicle sold by a Direct Finance Dealer that is not a Directly Financed Dealer Sale shall not qualify for the reduced rate identified in part (2)(a) of this regulation.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Transfer of Installment Contracts <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The reduced rate of state and local title ad valorem tax specified in part (2) of this regulation shall only apply to Direct Finance Dealers who retain, either directly or through a qualifying Related Finance Company, no less than 90% of the installment contracts originated from Directly Financed Dealer Sales.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Disqualification <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Prepayment of an installment contract in part or in full by the owner of the motor vehicle before the expiration of the agreed upon term shall not disqualify the owner from the reduced rate of state and local title ad valorem tax provided by this regulation.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Notwithstanding the allowance of prepayment of an installment contract as provided by part (4)(a) of this regulation, the Direct Finance Dealer may lose the right to provide a reduced rate in the event that their sales of motor vehicles are not at least 90% Directly Financed Dealer Sales. In determining compliance with this part, the department shall base such calculation on the ninety (90) days of business operations prior to the calculation being made. Such calculation shall be made: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(b)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon initial request for certification by the department;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(b)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Annually upon recertification; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(b)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> At the discretion of the department.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In addition to the requirements of part (4)(b) of this regulation, the Direct Finance Dealer may lose the right to provide a reduced rate in the event that more than 10% of its Directly Financed Dealer Sales have liens released prior to twenty-four (24) months from the date of sale. Such calculation shall be made at the discretion of the department. In determining the percentage of liens that have been released, such calculation shall not take into account the following: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(c)1.">1.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Liens foreclosed due to a vehicle being repossessed by the Direct Finance Dealer or Related Finance Company;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(c)2.">2.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Liens released due to a vehicle being traded-in;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(c)3.">3.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Liens released due to a vehicle being subject to a total loss claim or otherwise rendered as inoperable;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(c)4.">4.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Liens released due to a vehicle being relinquished pursuant to O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=10-1-780&amp;title=10#" target="_newtab">10-1-780</a>, <I>et seq.</I>, also known as the "Georgia Lemon Law"; and</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(c)5.">5.</a></td> <td valign="top" style="text-align:left" class="leftalign"> Liens released due to a vehicle being transferred to another owner as part of a legal proceeding.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(4)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon disqualification pursuant to part (4)(b) or 4(c) of this regulation, the disqualified Direct Finance Dealer shall revert back to the rate specified in division (b)(1)(B)(ii) of O.C.G.A. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5C-1&amp;title=48#" target="_newtab">48-5C-1</a> and shall be subject to such rate for a period of ninety (90) days. At the conclusion of the ninety (90) day period, the Direct Finance Dealer may be reinstated once again to the reduced rate upon a showing to the department that during the previous ninety (90) days that the Direct Finance Dealer has made a good faith effort to be in compliance with this regulation. If the Direct Finance Dealer has a subsequent violation of part (4)(b) or 4(c) of this regulation, the commissioner in his discretion may determine an amount of time in which the Direct Finance Dealer will be disqualified to receive the reduced rate in consideration of the facts and circumstances of the violation. Such a determination may be appealed to the commissioner by the Direct Finance Dealer.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Registration <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(5)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> A Direct Finance Dealer and its associated Related Finance Company must each register annually with the department prior to making Directly Financed Dealer Sales at the reduced rate provided by part (2)(a) of this regulation. Registration shall be made on a form prescribed by the commissioner and shall be accompanied by a registration fee equal to $100.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(5)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> In order to be permitted to register, each entity must be in compliance with its state tax obligations.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(5)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The commissioner may develop and implement continuing education programs to ensure compliance with this regulation as well as other applicable policies and procedures.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="560-11-14-.17(5)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The annual registration provisions contemplated by part (5) of this regulation shall be implemented in such manner as the commissioner shall prescribe.</td> </tr> </table> </td> </tr> </table> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/560-11-14-.01" name="560-11-14-.01" title="560-11-14-.01">Rule 560-11-14-.01 Definitions</a></li><li><a href="/GAC/560-11-14-.02" name="560-11-14-.02" title="560-11-14-.02">Rule 560-11-14-.02 [Repealed]</a></li><li><a href="/GAC/560-11-14-.03" name="560-11-14-.03" title="560-11-14-.03">Rule 560-11-14-.03 Rates, Distributions and Collections</a></li><li><a href="/GAC/560-11-14-.04" name="560-11-14-.04" title="560-11-14-.04">Rule 560-11-14-.04 [Repealed]</a></li><li><a href="/GAC/560-11-14-.05" name="560-11-14-.05" title="560-11-14-.05">Rule 560-11-14-.05 Family Inheritance, Devise or Bequest</a></li><li><a href="/GAC/560-11-14-.06" name="560-11-14-.06" title="560-11-14-.06">Rule 560-11-14-.06 Family Transfer</a></li><li><a href="/GAC/560-11-14-.07" name="560-11-14-.07" title="560-11-14-.07">Rule 560-11-14-.07 Salvage and Rebuilt Motor Vehicles</a></li><li><a href="/GAC/560-11-14-.08" name="560-11-14-.08" title="560-11-14-.08">Rule 560-11-14-.08 International Registration Plan</a></li><li><a href="/GAC/560-11-14-.09" name="560-11-14-.09" title="560-11-14-.09">Rule 560-11-14-.09 Loaner Vehicles and Dealer Inventory</a></li><li><a href="/GAC/560-11-14-.10" name="560-11-14-.10" title="560-11-14-.10">Rule 560-11-14-.10 Non-Profit Organizations</a></li><li><a href="/GAC/560-11-14-.11" name="560-11-14-.11" title="560-11-14-.11">Rule 560-11-14-.11 Rental Motor Vehicle Concern Certification</a></li><li><a href="/GAC/560-11-14-.12" name="560-11-14-.12" title="560-11-14-.12">Rule 560-11-14-.12 Exemptions</a></li><li><a href="/GAC/560-11-14-.13" name="560-11-14-.13" title="560-11-14-.13">Rule 560-11-14-.13 Penalties and Interest; Waivers; Refunds</a></li><li><a href="/GAC/560-11-14-.14" name="560-11-14-.14" title="560-11-14-.14">Rule 560-11-14-.14 Used Car Market Guide</a></li><li><a href="/GAC/560-11-14-.15" name="560-11-14-.15" title="560-11-14-.15">Rule 560-11-14-.15 Fraudulent Transfers and False Information</a></li><li><a href="/GAC/560-11-14-.16" name="560-11-14-.16" title="560-11-14-.16">Rule 560-11-14-.16 Appeals</a></li><li><a href="/GAC/560-11-14-.17" name="560-11-14-.17" title="560-11-14-.17">Rule 560-11-14-.17 Directly Financed Dealer Sale</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 2019 Lawriter LLC - All rights reserved.</span>| <a href="mailto:support@casemakerlegal.com?subject=Rules and Regulations of the State of Georgia">Email Us</a> | 844-838-0769 | <a href="http://livechat.casemakerlegal.com/client.php?locale=en" target="_blank" onclick="if(navigator.userAgent.toLowerCase().indexOf('opera') != -1 && window.event.preventDefault)window.event.preventDefault();this.newWindow = window.open('http://livechat.casemakerlegal.com/client.php?locale=en&url='+escape(document.location.href)+'&referrer='+escape(document.referrer), 'webim','toolbar=0,scrollbars=0,location=0,status=1,menubar=0,width=640,height=480,resizable=1');this.newWindow.focus();this.newWindow.opener=window;return false;">Live Chat</a> </div> </div> </body> </html>