Ga. Comp. R. & Regs. 560-10-14-.05
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. |
Ga. Comp. R. & Regs. R. 560-10-14-.05
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.