Rule 560-10-32-.01. Definitions

1. (1) "Additional License Plates" means any additional license plates issued according to the number of qualified retail sales subsequent to the Master Tag upon proper application and fees.
2. (2) "Commissioner" means the state revenue commissioner.
3. (3) "Department" means the Department of Revenue.
4. (4) "Expiration Date" means the expiration date as printed on a Temporary Plate issued pursuant to Chapter 560-10-32-.05.
5. (5) "Insert" has the meaning assigned to it in Chapter 560-10-32-.05(2)(b).
6. (6) "Lot" shall have the same meaning as the term "Established Place of Business" as defined in Code Section 40-2-39(a)(3).
7. (7) "Master Tag" means the first license plate and registration issued by the Department.
8. (8) "New Vehicle Dealer" has the same meaning as in Code Sections 40-1-1(11) and 40-2-39(a)(1).
9. (9) "New Vehicle Distributor" or "Distributor" shall have the same meaning as provided for in Code Section 40-2-39(a)(2) with an established Place of Business in the State of Georgia.
10. (10) "Not for Profit Dealers Associations" are designated by Internal Revenue Service Code § 501(c)(6) and shall include their wholly owned subsidiaries and representatives of Georgia New Vehicle Dealers or Used Vehicle Dealers.
11. (11) "Place of Business" means a location within Georgia where a New Vehicle Distributor or Vehicle Manufacturer operates their business as a New Vehicle Distributor or as a Vehicle Manufacturer.
12. (12) "Registered Temporary Plate Distributor" means members of the Not for Profit Dealers Association of Georgia who have authority to distribute Temporary Plates to New Vehicle Dealers and Used Vehicle Dealers.
13. (13) "Registration" means, upon the proper application and payment of fees, a certificate of registration containing a permanent New Vehicle Dealer or Used Vehicle Dealer identification number issued by the Department.
14. (14) "Security Image" means the image designed by the Department for the Manufacturer to use for the Temporary Plate.
15. (15) "Temporary Plate" means a temporary license plate as provided for in Code Section 40-2-8(b).
16. (16) "Temporary Site" shall have the same meaning as provided for in Code Section 40-2-39(a)(8).
17. (17) "Used Vehicle Dealer" has the same meaning as Code Sections 40-1-1(11) and 43-47-2(17).
18. (18) "Vehicle Manufacturer" or "Manufacturer" shall have the same meaning as provided for in Code Sections 40-1-1(26) and 40-2-39(a)(4).

Authority: O.C.G.A. §§ 48-2-12, 40-1-1, 40-2-8, 40-2-11.

History. Original Rule entitled "Definitions" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012.

Amended: F. Nov. 18, 2014; eff. Dec. 8, 2014.