Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-10-14-.03 — The Rate to be Applied and the Penalty to be Assessed Where a Motor Vehicle Operator is Operating with Last Year's Tag Displayed
Where a motor vehicle operator is operating his vehicle and is displaying a Georgia tag from the previous year, includes operating with a five (5) year tag not properly renewed, the following rules shall apply and the following rates and penalties will be used and assessed: DURING THIS QUARTER WHEN DELINQUENT RATE AND PENALTY 1 QUARTER Jan.-Feb.-Mar.-Apr.- OPERATING WITH LAST YEAR'S TAG Not delinquent until on or after April 2 nd . ALL VEHICLES (First used in this quarter) Full year rate, 25% penalty, $1.00 cost VEHICLES ONLY USED IN THIS QUARTER Not delinquent but current year tag and/or renewal decal must be purchased before April 2 even if not used thereafter. VEHICLES IMPROPERLY CLASSIFIED OR OVERWEIGHT -- Not delinquent but must purchase proper tag before April 2. AFTER APRIL 1st -- All vehicles delinquent. 2 QUARTER May-June-July ALL VEHICLES-- Delinquent. 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 in the 1st quarter) Full year rate, 25% penalty, $1.00 cost 3 QUARTER Aug.-Sept.-Oct. ALL VEHICLES Delinquent. 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. TRUCKS OVER 14,000 AND ALL UNLIMITED AND 50 MILE 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 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. Cite as Ga. Comp. R. & Regs. R. 560-10-14-.03 Authority: Ga. L. 1927, p. 228; 1931, pp. 7, 34, 213, 214; 1937-38, Extra Sess., pp. 77, 81, 82, 91, 259, 263, 270; 1943, p. 341: 1946, p. 77; 1953, Nov. Sess., p. 371; 1955, p. 303, Extra Sess., p. 38, 1957, pp. 376, 378, 590; 1959, p. 351; 1960, pp. 777, 778, 998, 999, 1031, 1032, as amended. Effective August 13, 1970. History. Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970.
Source: official text