Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-14 - UNLAWFUL USE OF TAGS › Rule 560-10-14-.05 - The Rate to be Applied, the Penalty to be Assessed and the Credit to be Given Where a Vehicle Operator is Operating With a Current Tag but is Improperly Classified

Current through Rules and Regulations filed through June 27, 2024
Where a motor vehicle operator with a current tag is found to
				 be hauling for hire with a private tag or is found to be hauling material not
				 permitted by the class of tag displayed, the vehicle is improperly classified.
				 Where a vehicle operator is delinquent for both weight and classification, he
				 is treated as being delinquent for weight only and Section
				  560-10-14-.04  applies. Where a
				 vehicle operator is delinquent only for classification, the following rate
				 shall be applied, penalty assessed and credit allowed:
DURING THIS QUARTER
WHEN DELINQUENT CREDIT
								ALLOWED
RATE AND PENALTY
1 QUARTER
Jan.-Feb.-March-Apr.-
ALL VEHICLES--
Not delinquent until April 2nd but proper tag
								and/or renewal decal must be purchased before
April 2nd. Full credit given for improper tag only
								if it is surrendered at the time the proper tag is purchased.
ALL VEHICLES (First used in this quarter) Full year
								rate, 25% penalty, $1.00 cost.
VEHICLES ONLY
USED IN THIS
QUARTER
Not delinquent until
April 2nd but current year tag and/or renewal decal
								must be purchased before April 2nd even if not used thereafter.
2
QUARTER
May-June
July
ALL VEHICLES--Delinquent. Full credit given for
								improper tag only if it is surrendered at the time the proper tag is
								purchased.
TRUCKS OVER 14,000 AND ALL UNLIMITED AND 50 MILE
								BUSES First used in this quarter) 3/4 year rate, 25% penalty, $1.00 cost
								(If used 1st quarter the rate is as shown above.)
ALL OTHER VEHICLES
(Whether first used in this quarter or the 1st
								quarter) Full year rate, 25% penalty, $1.00 cost.
3
QUARTER
Aug.-Sept.
Oct.
ALL VEHICLES--Delinquent. Full credit given for
								improper tag only if it is surrendered at the time the proper tag is
								purchased.
TRUCKS OVER 14,000 AND ALL UNLIMITED AND 50 MILE
								BUSES (First used in this quarter) 1/2 Year rate, 25% penalty, $1.00 cost
								(If first used in either the 1st or 2nd quarter, the rate is as shown
								above.)
ALL OTHER
VEHICLES (Whether first used in this quarter or in
								the 1st or 2nd quarter) Full year rate, 25% penalty, $1.00
cost.
4
QUARTER
Nov.-Dec.
ALL VEHICLES--Delinquent. Full credit given for
								improper tag only if it is surrendered at the time the proper tag is
								purchased.
TRUCKS OVER 14,000 AND ALL UNLIMITED 50 MILES BUSES
								(First used in this quarter) 1/4 year rate, 25% penalty, $1.00 cost (If
								first used in either the 1st, 2nd or 3rd quarter, the rate is as shown
								above.)
ALL OTHER VEHICLES (Whether first used in this
								quarter or in one of the first three quarters) Full year rate, 25% penalty,
								$1.00 cost.
Ga. L. 1927, p. 228;
				 1931, pp. 7, 34, 213, 214; 1937-38, Extra Sess., pp. 77, 81, 82, 91, 259, 263,
				 268; 1946, p. 77; 1953, pp. 392, 393, Nov. Sess., p. 371; 1955, pp. 303, 447,
				 448, Extra Sess., p. 38, 1957, pp. 376, 378, 590; 1959, p. 351; 1960, pp. 777,
				 778, 998, 999, as amended. Effective August 13,
				 1970.