Ga. Comp. R. & Regs. r. 560-11-9-.02 — Definitions

As used in these regulations, the term: (1) Reserved. (2) "Mobile home" means a manufactured home or relocatable home as defined in Part 2 of Article 2 of Chapter 2 of Title 8 of the Official Code of Georgia Annotated. Any mobile home which qualifies the taxpayer for a homestead exemption under the laws of this state and any mobile home held in inventory for sale by a dealer engaged in the business of selling mobile homes at wholesale or retail shall not be subject to these regulations. Cite as Ga. Comp. R. & Regs. R. 560-11-9-.02 Authority: O.C.G.A. Secs. 8-2-131 , 48-2-12 , 48-5-440 through 48-5-442 , 48-5-444 through 48-5-448 , 48-5-450 , 48-5-451 , 48-5-490 through 48-5-495 . History. Original Rule entitled "Definitions" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000.