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-.10 - Non-Profit Organizations

Universal Citation: GA Rules and Regs r 560-11-14-.10

Current through Rules and Regulations filed through September 23, 2024

(1) Any motor vehicle which is donated to a non-profit organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, shall, when titled in the name of such nonprofit organization, be subject to and local title ad valorem tax fees in the amount of 1% of the fair market value of the motor vehicle.

(2) In order to obtain the reduced rate, qualifying non-profit organizations shall provide at the time of application for certificate of title proof of their tax exempt status under Section 501(c)(3) of the Internal Revenue Code and shall certify on a form prescribed by the commissioner that such motor vehicle was donated to such organization.

O.C.G.A. §§ 40-3-3, 48-5C-1.

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