Rules and Regulations of the State of Georgia
 

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<xmp>.</xmp> <form name="form1" method="post" action="560-11-7?urlRedirected=yes&amp;data=admin&amp;lookingfor=560-11-7" id="form1"> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="/wEPDwUKLTY5ODkwOTM2Nw8WAh4Ec3BhbQIEFgJmD2QWAgIFDw8WAh4EVGV4dAUFMSArIDNkZGQv+pJF33HV/ANVXTm8fq/turI4AA==" /> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="EEBB6393" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="/wEWCAKbnJa1AgLniKOhBALV5cpNAoa5iIEFAoznisYGAsrv5u0MAsrv4u0MAsrv3u0M1Ikw4rRnKogT6t6Eqdzqz7uWIcI=" /> <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." THE STATE OF GEORGIA AND LAWRITER EXPRESSLY DISCLAIM ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT AND ARE NOT LIABLE TO ANY PERSON FOR ANY ERRORS IN INACCURACIES CONTAINED IN THIS WEBSITE. </p> <p> By accessing and/or using this website, you agree to the terms and conditions above. If you do not agree to the terms and conditions above, you must cease accessing and/or using this website and destroy all material obtained from this website without your agreement. </p> </div> </div> <div class="modal-footer"> <input type="button" name="btnAgree" value="Close" id="btnAgree" class="btn-blue noprint" /> <input type="button" name="btnprint" value="Print" id="btnprint" class="btn-blue noprint" /> </div> </div> </div> <div id="main" class="noprint"> <!--class="noprint"--> <div id="header" class="noprint"> <div class="container"> <div class="terms"> NOTICE OF TERMS OF USE OF THIS WEBSITE. 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Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-2-12&amp;title=48#" target="_newtab">48-2-12</a> in order to promulgate specific policies and procedures of the Department applicable to the administration and collection of ad valorem tax on motor vehicles pursuant to O.C.G.A. Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-471&amp;title=48#" target="_newtab">48-5-471</a> when such motor vehicles are engaged in interstate commerce and subject to apportionment.</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="560-11-7-.01(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> This regulation shall apply to all motor vehicles subject to ad valorem taxation for the calendar year beginning January 1, 1995.</td> </tr> </table> <h2><a href="/GAC/560-11-7-.02" name="560-11-7-.02" title="560-11-7-.02">Rule 560-11-7-.02 Forms</a></h2> <P>The Commissioner shall prepare and furnish a form, herewith adopted and designated as PT-95, to be used by all persons seeking apportionment of ad valorem assessments on motor vehicles and trollers used in interstate commerce under this regulation.</P> <h2><a href="/GAC/560-11-7-.03" name="560-11-7-.03" title="560-11-7-.03">Rule 560-11-7-.03 When Apportionment Permitted</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="560-11-7-.03(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Motor vehicles and trollers subject to ad valorem tax under O.C.G.A. Section <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-5-471&amp;title=48#" target="_newtab">48-5-471</a> may acquire an ad valorem tax situs in states other than Georgia if, pursuant to their use in interstate commerce, such motor vehicles and trollers are used throughout the previous calendar year either along fixed or regular routes or, alternatively, are habitually employed within a non-domiciliary state, albeit upon irregular routes.</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="560-11-7-.03(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon a proper showing of such circumstances to the tax authorities for the county where such property is returnable by law, the Georgia fair market value assessed upon such vehicle shall be the value otherwise assessed, multiplied by the "apportionment ratio" set forth in Regulation <a title="560-11-7-.03(3)" href="560-11-7-.03#560-11-7-.03(3)">560-11-7-.03(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="560-11-7-.03(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The "apportionment ratio" for a particular tax year shall be equal to one (1) minus the ratio of the total miles driven or traversed during the previous calendar year in those states other than Georgia in which the motor vehicle or trailer, as of January 1 of the tax year in question, has acquired an ad valorem tax sinus, to the total miles driven or traversed in all states during the previous calendar year. The tax commissioner may use accumulated mileage of the tax payer's fleet of those vehicles based in Georgia on January 1 of the tax year in question as opposed to individual vehicle mileage to determine the apportionment ratio if the fleet mileage is deemed to fairly and reasonably indicate the correct situs of the value to be apportioned for the specific vehicle being registered in the county.</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="560-11-7-.03(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For purposes of this regulation,"state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any political subdivision of the foregoing jurisdictions.</td> </tr> </table> <h2><a href="/GAC/560-11-7-.04" name="560-11-7-.04" title="560-11-7-.04">Rule 560-11-7-.04 Procedures</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="560-11-7-.04(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any owner seeking apportionment of ad valorem assessments on motor vehicles and trollers used in interstate commerce shall file form PT-95 with the tax commissioner at the time the motor vehicle registration form is submitted.</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="560-11-7-.04(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax commissioner shall require the owner seeking apportionment of ad valorem assessments on motor vehicles and trollers to properly complete the form PT-95 which will serve as an affidavit of the correctness of the information. Additionally, the tax commissioner may require accompanying documentation sufficient to demonstrate that the owner's motor vehicles or trollers have acquired a tax situs in another state. Examples of such documentation may include 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="560-11-7-.04(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Evidence of individual or fleet vehicle mileage records such as those submitted to the Department of Revenue for apportionment of registration fees under the International Registration Plan (IRP);</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="560-11-7-.04(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Evidence that ad valorem taxes were paid to another state with respect to such vehicle if such state imposes an ad valorem 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="560-11-7-.04(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Evidence that highway use or motor fuel taxes were paid to another state with respect to such 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="560-11-7-.04(2)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Evidence that registration fees (apportioned or unapportioned) were paid to another state.</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="560-11-7-.04(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The tax commissioner shall consider the evidence submitted with the form PT-95 and shall make the initial determination as to whether the value of the motor vehicle should be apportioned and shall make the assessment accordingly. The tax commissioner shall enter upon the form PT-95 the amount and date of such assessment. A copy of the form PT-95 shall be furnished to the taxpayer and shall serve as notice of the assessment of the vehicle made by the tax commissioner.</td> </tr> </table> <h2><a href="/GAC/560-11-7-.05" name="560-11-7-.05" title="560-11-7-.05">Rule 560-11-7-.05 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="560-11-7-.05(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any owner who contests the apportionment decision of the tax commissioner made pursuant to Regulation <a title="560-11-7-.04(3)" href="560-11-7-.04#560-11-7-.04(3)">560-11-7-.04(3)</a> may appeal such decision by either filing with the tax commissioner an affidavit of illegality as outlined in Regulation <a title="560-11-7-.05(2)" href="560-11-7-.05#560-11-7-.05(2)">560-11-7-.05(2)</a> or filing an appeal with the board of tax assessors as outlined in Regulation <a title="560-11-7-.05(3)" href="560-11-7-.05#560-11-7-.05(3)">560-11-7-.05(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="560-11-7-.05(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The motor vehicle license plate may be obtained without payment of the ad valorem tax, as outlined in O.C.G.A. Section <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>, by filing with the tax commissioner an affidavit of illegality to the assessment; and filing 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="560-11-7-.05(2)1)">1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> a surety bond issued by a State authorized surety company 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="560-11-7-.05(2)2)">2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> a bond approved by the clerk of superior court of the county 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="560-11-7-.05(2)3)">3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> a cash bond. <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="560-11-7-.05(2)3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The bond shall be in the amount equal to the tax and any penalties and interest which may be found to be due.</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="560-11-7-.05(2)3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The bond shall be made payable to the tax 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="560-11-7-.05(2)3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The affidavit and bond are to be transferred by the tax commissioner immediately to the superior court to be tried as affidavits of illegality are tried in tax cases.</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="560-11-7-.05(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> As an alternative to filing an affidavit of illegality, any owner requesting apportionment who contests the value assessment of a motor vehicle may appeal such assessed value in the same manner as other ad valorem tax assessment appeals are made and decided pursuant to O.C.G.A. Section <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="560-11-7-.05(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 45 days from the date of the tax commissioner's initial assessment as reflected on the form PT-95, or from the deadline date for the payment of the tax, whichever date occurs first.</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="560-11-7-.05(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The time allowed for the filing of an appeal shall be 30 days rather than 45 days in those counties providing for the collection and payment of ad valorem taxes in installments.</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="560-11-7-.05(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Upon receipt of an appeal, the tax assessors shall immediately notify the tax commissioner that an appeal has been tiled by the taxpayer. If the appeal is filed before the payment of the tax, the tax commissioner shall issue a "temporary ad valorem tax bill" for the collection of the ad valorem tax and all tag fees. The temporary ad valorem tax amount shall be based on 85% of the current year's valuation or the previous year's valuation, whichever is higher. Such temporary tax bill shall be accompanied by a notice to the taxpayer that the bill is temporary pending the outcome of the appeal process and also indicate there may be additional tax or refund due based on the resolution of the appeal.</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="560-11-7-.05(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Once a final determination is made of the value on appeal, any interest due on additional tax or payable on a refund is to be made as provided in O.C.G.A. Section <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> <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="560-11-7-.05(3)(e)">(e)</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. Section <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/560-11-7-.06" name="560-11-7-.06" title="560-11-7-.06">Rule 560-11-7-.06 Distribution of Alternative Ad Valorem Tax on Apportionable 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="560-11-7-.06(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The commissioner shall annually distribute the alternative ad valorem tax on apportionable vehicles as provided by Code Section 40-2-152 from the separate, segregated fund as soon as is reasonably practicable, subject to the following deadlines: <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="560-11-7-.06(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For distribution year 2015, not later than August 1, 2015;</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="560-11-7-.06(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For distribution years 2016, 2017, 2018, and 2019, no later than April 1 of the calendar year immediately following the calendar year in which such taxes were paid to the commissioner; 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="560-11-7-.06(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> For distribution years 2020 and thereafter, no later than August 1 of the calendar year immediately following the calendar year in which such taxes were paid to the commissioner.</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="560-11-7-.06(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> To qualify for the alternative ad valorem tax distribution, each tax jurisdiction shall: <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="560-11-7-.06(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Certify that such jurisdiction is a county, municipality, county school district, or independent school district which levies or causes to be levied for its benefit a property tax on real and tangible personal property; 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="560-11-7-.06(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Submit to the commissioner a Form PT-38 or its equivalent, along with any other documentation requested by the commissioner, no later than March 31 of each distribution year.</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="560-11-7-.06(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> When a qualified tax jurisdiction becomes disqualified for any reason, the commissioner shall distribute the applicable portion of the alternative ad valorem tax proceeds of the disqualified tax jurisdiction among the remaining qualified jurisdictions within the county.</td> </tr> </table> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/560-11-7-.01" name="560-11-7-.01" title="560-11-7-.01">Rule 560-11-7-.01 Purpose of Regulations</a></li><li><a href="/GAC/560-11-7-.02" name="560-11-7-.02" title="560-11-7-.02">Rule 560-11-7-.02 Forms</a></li><li><a href="/GAC/560-11-7-.03" name="560-11-7-.03" title="560-11-7-.03">Rule 560-11-7-.03 When Apportionment Permitted</a></li><li><a href="/GAC/560-11-7-.04" name="560-11-7-.04" title="560-11-7-.04">Rule 560-11-7-.04 Procedures</a></li><li><a href="/GAC/560-11-7-.05" name="560-11-7-.05" title="560-11-7-.05">Rule 560-11-7-.05 Appeals</a></li><li><a href="/GAC/560-11-7-.06" name="560-11-7-.06" title="560-11-7-.06">Rule 560-11-7-.06 Distribution of Alternative Ad Valorem Tax on Apportionable Vehicles</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 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