Ad valorem tax; dealers of motor vehicles are required to transmit applications for title and state and local title fees to county agent; revise time

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to revise the time by which dealers of motor vehicles are required to transmit applications for title and state and local title ad valorem tax fees to the county tag agent; to revise provisions of law regarding state and local title ad valorem tax fees paid by dealers of used motor vehicles that directly finance the sale of used motor vehicles; to provide for credits for or refunds of that portion of state and local title ad valorem tax fees that is applicable to the unpaid balance of the contract in certain circumstances when the motor vehicle is repossessed by the dealer; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.