Georgia Code, Title 48, Chapter 5c - Alternative Ad Valorem Tax on Motor Vehicles

• § 48-5c-1 - (for Effective Date, See Note.) Definitions; Exemption From Taxation; Allocation and Disbursement of Proceeds Collected by Tag Agents; Fair Market Value of Vehicle Appealable; Report
  (a) As used in this Code section, the term: (1) "Fair market value of the motor vehicle" means: (A) For a used motor vehicle,...

Last modified: October 14, 2016