Ga. Comp. R. & Regs. r. 560-11-14-.14 — Used Car Market Guide

The commissioner shall designate a reputable used car market guide for use in determining the fair market value of a motor vehicle for purposes of the state and local title ad valorem tax fee for a which a value is not listed in the current motor vehicle ad valorem assessment manual. Cite as Ga. Comp. R. & Regs. R. 560-11-14-.14 Authority: O.C.G.A. §§ 40-2-12, 40-3-3 , 48-2-12 , 48-5C-1 . History. Original rule entitled "Used Car Market Guide" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013.