Rule 560-11-7-.01 - Purpose of Regulations(1) These regulations have been adopted by the Commissioner pursuant to O.C.G.A. Section 48-2-12 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 48-5-471 when such motor vehicles are engaged in interstate commerce and subject to apportionment.(2) This regulation shall apply to all motor vehicles subject to ad valorem taxation for the calendar year beginning January 1, 1995.Ga. Comp. R. & Regs. R. 560-11-7-.01
O.C.G.A. Secs. 48-5-442 - 48-5-445, 48-5-450, 48-5-471.
Original Rule entitled "Purpose of Regulations" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995.