Rule 560-11-7-.04 - Procedures(1) Any owner seeking apportionment of ad valorem assessments on motor vehicles and trollers used in interstate commerce shall file form PT-95 with the tax commissioner at the time the motor vehicle registration form is submitted.(2) The tax commissioner shall require the owner seeking apportionment of ad valorem assessments on motor vehicles and trollers to properly complete the form PT-95 which will serve as an affidavit of the correctness of the information. Additionally, the tax commissioner may require accompanying documentation sufficient to demonstrate that the owner's motor vehicles or trollers have acquired a tax situs in another state. Examples of such documentation may include the following: (a) Evidence of individual or fleet vehicle mileage records such as those submitted to the Department of Revenue for apportionment of registration fees under the International Registration Plan (IRP);(b) Evidence that ad valorem taxes were paid to another state with respect to such vehicle if such state imposes an ad valorem tax;(c) Evidence that highway use or motor fuel taxes were paid to another state with respect to such vehicle;(d) Evidence that registration fees (apportioned or unapportioned) were paid to another state.(3) The tax commissioner shall consider the evidence submitted with the form PT-95 and shall make the initial determination as to whether the value of the motor vehicle should be apportioned and shall make the assessment accordingly. The tax commissioner shall enter upon the form PT-95 the amount and date of such assessment. A copy of the form PT-95 shall be furnished to the taxpayer and shall serve as notice of the assessment of the vehicle made by the tax commissioner.Ga. Comp. R. & Regs. R. 560-11-7-.04
O.C.G.A. Secs. 48-5-444, 48-5-445, 48-5-471 - 48-5-475.
Original entitled "Procedures adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995.