Current through Rules and Regulations filed through November 21, 2024
Rule 560-11-14-.08 - International Registration Plan(1) 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.(2) Except as otherwise provided in O.C.G.A. § 48-5C-1, 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).Ga. Comp. R. & Regs. R. 560-11-14-.08
O.C.G.A. §§ 40-3-3, 48-5C-1.
Original rule entitled "International Registration Plan" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013.Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017.