Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 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
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. Cite as Ga. Comp. R. & Regs. R. 560-10-14-.05 Authority: 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. History. Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970.
Source: official text