Rule 560-10-30-.13. Non-Resident Members of the Armed Services Qualifications for Ad Valorem Tax Exemptions for Motor Vehicles

1. (1) As used in this Regulation, the term:

   1. (a) "Dependent" shall mean:

      1. 1. The Servicemember's spouse, who is not a Georgia resident; or
      2. 2. The Servicemember's child, who is not a Georgia resident (as defined in Section 101(4) of Title 38 of United States Code); or
      3. 3. An individual, who is not a Georgia resident, for whom the Servicemember provided more than one-half of the individual's support for 180 days immediately preceding an application for relief under this Regulation.
   2. (b) "Servicemember" shall mean: Any active member of the armed services, who is not a Georgia resident, who is a citizen of the United States and meets all qualifications as set forth herein.

2. (2) A Servicemember may apply for an exemption pursuant to the federal Servicemembers Relief Act of 2009, from motor vehicle ad valorem taxes for:

   1. (a) Any motor vehicles registered solely in the Servicemember's name;
   2. (b) Any motor vehicles registered in the name of a Servicemember's nonresident Dependent.

3. (3) Each vehicle for which the Servicemember, or their Dependent seeks exemption the Servicemember shall provide the local county tax agent:

   1. (a) An affidavit as set forth in this Regulation, certified by the Servicemember's commanding officer, and a notarized signature of the Servicemember stating that the Servicemember is:

      1. 1. An active armed services personnel member.
      2. 2. A citizen of the United States and nonresident of Georgia.
      3. 3. Stationed at a military instrumentality within the state of Georgia solely by virtue of military orders.

   2. (b) If the exemption is being sought for a Dependent then the Servicemember shall also provide on the Affidavit:

      1. 1. Certification that the individual seeking to register the vehicle is a Dependent of such Servicemember.
      2. 2. A notarized signature of the Servicemember's Dependent stating that such Dependent is not a resident of Georgia.

Authority: O.C.G.A. Secs. 48-2-12, 48-5-471.

History. Original Rule entitled "Non-Resident Members of the Armed Services Qualifications for Ad Valorum Tax Exemptions for Motor Vehicles" adopted as ER. 560-10-30-0.31-.13. F. and eff. June 27, 2008, the date of adoption.

Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008.

Repealed: New rule of same title adopted. F. June 17, 2010; eff. July 7, 2010.