05 HB 364/AP
House
Bill 364 (AS PASSED HOUSE AND SENATE)
By:
Representatives Williams of the
4th,
Royal of the
171st,
Scott of the
2nd,
Forster of the
3rd,
Loudermilk of the
14th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 40-3-20 of the Official Code of Georgia Annotated, relating
to applications for certificates of title for motor vehicles, so as to require
proof of the payment of sales and use tax as a precondition to titling certain
motor vehicles; to provide for related matters; to provide an effective date; to
repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 40-3-20 of the Official Code of Georgia Annotated, relating to
applications for certificates of title for motor vehicles, is amended by adding
at the end thereof a new subsection (d) to read as follows:
"(d)
No application for a certificate of title for a vehicle purchased outside the
State of Georgia shall be accepted or processed unless the applicant shows, by a
valid bill of sale or contract of purchase or by such other documentation
satisfactory to the commissioner, that state and local sales and use tax has
been paid or is not due. If state and local sales and use tax is owed on such
vehicle but has not been paid, the local tag agent shall return the unprocessed
application to the applicant informing him or her of the requirements of this
Code
section."
SECTION
2.
This
Act shall become effective on January 1, 2006.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.