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.
Authority: O.C.G.A. Secs. 48-5-442- 48-5-445, 48-5-450, 48-5-471.
History. Original Rule entitled "Purpose of Regulations" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995.