Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-10 - MOTOR VEHICLE DIVISION › Subject 560-10-25 - LICENSE PLATE FEE REFUNDS › Rule 560-10-25-.01 - Motor Vehicle License Plate Fee Refunds by County Tax Commissioners or Tax Collectors

Current through Rules and Regulations filed through June 27, 2024
County tax commissioners or tax collectors may make refunds
				 of motor vehicle license plate fees to taxpayers, for motor vehicle tags issued
				 by such tax officials, which have been erroneously or illegally assessed and
				 collected from such taxpayers subject to the following:
(a) Refund for over-charges on previous year
				license plates and/or decals-A refund may be made for no more than two (2)
				previous years' over-charges. To be entitled to any refund the taxpayer must
				surrender the owner's registration certificate for each year for which a refund
				is sought, along with a written request for refund, to the tax official. To
				insure that only one refund is made a deserving taxpayer, the tax official
				shall, prior to making any refund, contact the Internal Administration Unit to
				determine if the refund sought has previously been made.
(b) Refund of a current year license plate
				fee for a vehicle not owned or operated by the taxpayer-A refund of a current
				year license plate fee may be made to a taxpayer who did not own or operate the
				vehicle at any time during the current calendar year. The tax official must
				obtain from the taxpayer a written request for a refund, the owner's
				registration certificate, tag and/or decal, along with a sworn affidavit from
				the taxpayer certifying when and how the vehicle was disposed of the previous
				year.
(c) Refunds of previously
				reported current year license plate fees for an issued incorrect class of tag
				and/or decal-The tax official must obtain from the taxpayer a written request
				for refund, the owner's registration certificate, incorrect class tag and/or
				decal. A correct class tag and/or decal must be purchased by the taxpayer and
				the purchase must be reported to the Internal Administration Unit and paid for
				by the tax official on his report Form MVA-13. The tax official must denote on
				the taxpayer's request for a refund the correct class tag and/or decal number
				being issued.
(d) Refund of current
				year motor vehicle license plate fees when two (2) tags and/or decals are
				issued in the same name and for the same vehicle-The tax official must obtain
				from the taxpayer a written request for a refund, the owner's registration
				certificate, tag and/or decal along with a copy of the owner's registration
				certificate for the tag and/or decal being retained by the taxpayer. Refunds
				are not permitted under this provision when the registrant voluntarily
				relinquishes a valid, unexpired license plate and purchases a special license
				plate during a period other than the registrant's registration renewal
				period.
(e) County tax
				commissioners' or tax collectors' request for reimbursement for refunds
				previously made by the tax officials to taxpayers -The county tax official
				shall submit a written request for refund to the Internal Administration Unit
				for reimbursement of license fees refunded to the taxpayer. The written request
				shall contain the taxpayer's name, the amount refunded to the taxpayer and the
				date refunded. Supporting the tax official's written request shall be the
				taxpayer's written request for refund and all items required to be surrendered
				by the taxpayer under this rule.
Ga. L. 1937-38, Extra
				 Sess., pp. 77, 81, 82, 91; 1973, pp. 507, 508; O.C.G.A. secs.
				  40-2-1,  48-2-12;
				 all as amended.