Ga. Comp. R. & Regs. R. 560-10-25-.01 - Motor Vehicle License Plate Fee Refunds by County Tax Commissioners or Tax Collectors
County tax commissioners or tax collectors may make refunds of motor vehicle license plate fees to taxpayers, for motor vehicle tags issued by such tax officials, which have been erroneously or illegally assessed and collected from such taxpayers subject to the following:
(a) Refund for over-charges on previous year
license plates and/or decals-A refund may be made for no more than two (2)
previous years' over-charges. To be entitled to any refund the taxpayer must
surrender the owner's registration certificate for each year for which a refund
is sought, along with a written request for refund, to the tax official. To
insure that only one refund is made a deserving taxpayer, the tax official
shall, prior to making any refund, contact the Internal Administration Unit to
determine if the refund sought has previously been made.
(b) Refund of a current year license plate
fee for a vehicle not owned or operated by the taxpayer-A refund of a current
year license plate fee may be made to a taxpayer who did not own or operate the
vehicle at any time during the current calendar year. The tax official must
obtain from the taxpayer a written request for a refund, the owner's
registration certificate, tag and/or decal, along with a sworn affidavit from
the taxpayer certifying when and how the vehicle was disposed of the previous
year.
(c) Refunds of previously
reported current year license plate fees for an issued incorrect class of tag
and/or decal-The tax official must obtain from the taxpayer a written request
for refund, the owner's registration certificate, incorrect class tag and/or
decal. A correct class tag and/or decal must be purchased by the taxpayer and
the purchase must be reported to the Internal Administration Unit and paid for
by the tax official on his report Form MVA-13. The tax official must denote on
the taxpayer's request for a refund the correct class tag and/or decal number
being issued.
(d) Refund of current
year motor vehicle license plate fees when two (2) tags and/or decals are
issued in the same name and for the same vehicle-The tax official must obtain
from the taxpayer a written request for a refund, the owner's registration
certificate, tag and/or decal along with a copy of the owner's registration
certificate for the tag and/or decal being retained by the taxpayer. Refunds
are not permitted under this provision when the registrant voluntarily
relinquishes a valid, unexpired license plate and purchases a special license
plate during a period other than the registrant's registration renewal
period.
(e) County tax
commissioners' or tax collectors' request for reimbursement for refunds
previously made by the tax officials to taxpayers -The county tax official
shall submit a written request for refund to the Internal Administration Unit
for reimbursement of license fees refunded to the taxpayer. The written request
shall contain the taxpayer's name, the amount refunded to the taxpayer and the
date refunded. Supporting the tax official's written request shall be the
taxpayer's written request for refund and all items required to be surrendered
by the taxpayer under this rule.
Notes
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