Section 48-5-477. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation  


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  •    Nothing contained in this article shall be construed to require the payment of an ad valorem tax prior to the purchase of a license plate for any motor vehicle:

       (1) Which is not subject to ad valorem taxation within this state; or

       (2) Provided for in Code Section 48-5-472 which is not otherwise subject to ad valorem taxation under this article.
Ga. L. 1966, p. 517, § 18; Ga. L. 1967, p. 91, § 3; Code 1933, § 91A-1910, enacted by Ga. L. 1978, p. 309, § 2.