Ga. Comp. R. & Regs. 560-11-14-.14
Current through Rules and Regulations filed through November 21, 2024
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.
Ga. Comp. R. & Regs. R. 560-11-14-.14
O.C.G.A. §§ 40-2-12, 40-3-3, 48-2-12, 48-5C-1.