Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE
Rule 560-11-14-.07 - Salvage and Rebuilt Motor Vehicles

Universal Citation: GA Rules and Regs r 560-11-14-.07

Current through Rules and Regulations filed through September 23, 2024

(1) Any person applying for a salvage title shall be subject to the state title ad valorem tax fee rate as provided by O.C.G.A. § 48-5C-1(b)(2). Such person shall submit the application for a salvage certificate of title together with the state title ad valorem tax fee to the commissioner.

(a) Due to the salvage value of motor vehicles not being captured in the assessment manuals utilized by the department, the commissioner shall designate a standardized valuation for salvage motor vehicles to be used for purposes of the state title ad valorem tax fee. Such valuation shall be considered the fair market value of the motor vehicle.

(2) Any person who acquires a salvage motor vehicle who intends to rebuild such motor vehicle shall make the vehicle available to the commissioner for inspection and shall make application for a rebuilt title to the commissioner. Such person shall be directed to the county tag agent for payment of the state and local title ad valorem tax fee, as applicable.

O.C.G.A. §§ 40-2-12, 40-3-3, 48-2-12, 48-5C-1.

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