• § 48-5-470 - Exemption of Driver Educational Motor Vehicles From Ad Valorem Taxation
  Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem...
• § 48-5-470.1 - Exemption of Motor Vehicles Used for Transporting Persons With Disabilities or Disabled Students to or From Educational Institutions
  All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students...
• § 48-5-470.2 - Exemption of Vans and Buses Owned by Religious Groups.
  Vans and buses owned by religious groups and used exclusively for the purpose of maintaining and operating exempt properties owned by such groups or...
• § 48-5-471 - Motor Vehicles Subject to Ad Valorem Taxation
  (a) Every motor vehicle owned in this state by a natural person is subject to ad valorem taxation by the various tax jurisdictions authorized...
• § 48-5-472 - Ad Valorem Taxation of Motor Vehicles Owned and Held by Dealers for Retail Sale
  (a) For the purpose of this Code section, the term "dealer" means any person who is engaged in the business of selling motor vehicles...
• § 48-5-473 - Returns for Taxation; Application for and Issuance of License Plates Upon Payment of Taxes Due
  (a) (1) Except as provided in paragraph (2) of this subsection, every owner of a motor vehicle subject to taxation under this article shall...
• § 48-5-474 - Application for Registration and Purchase of License Plate Constitutes Return; Form of Application
  The application for registration of a motor vehicle and for the purchase of a license plate for the motor vehicle shall constitute the return...
• § 48-5-475 - Tax Collectors and Tax Commissioners As Agents of Commissioner for Accepting Applications for Registration of Motor Vehicles
  All original motor vehicle license plates shall be sold by the tax collector or tax commissioner of the several counties. Such officials are designated...
• § 48-5-476 - Collection Procedure When Taxing County Differs From County of Purchaser's Residence
  When a motor vehicle is purchased from a seller who is required to return the motor vehicle for ad valorem taxation in a county...
• § 48-5-477 - Requirement for Paying Tax Prior to Purchasing License Plate on Motor Vehicles Not Subject to Ad Valorem Taxation
  Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license...
• § 48-5-478 - Constitutional Exemption From Ad Valorem Taxation for Disabled Veterans
  (a) A motor vehicle owned by or leased to a disabled veteran who is a citizen and resident of this state and on which...
• § 48-5-478.1 - Ad Valorem Taxation; Exemption of Certain Motor Vehicles Owned by Former Prisoners of War
  (a) As used in this Code section, the term "prisoners of war" shall have the same meaning as provided for in subsection (a) of...
• § 48-5-478.2 - Veterans Awarded Purple Heart Exempt From Ad Valorem Taxes Provided License Plate Issued Under Code Section 40-2-84
  A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the...
• § 48-5-478.3 - Tax Exemption for Veterans Awarded Medal of Honor
  A single motor vehicle owned by or leased to a veteran of the armed forces of the United States who has been awarded the...
• § 48-5-478.4 - Exemption From Ad Valorem Taxes for Motor Vehicle Owned by Veterans' Organization
  (a) As used in this Code section, the term "veterans organization" means any organization or association chartered by the Congress of the United States...

Last modified: October 14, 2016