Ad valorem tax; title fee; owner who paid fee or paid sales and use tax subsequently registered in another state, later returned to this state in control of original owner; provide exemption

A BILL to be entitled an Act to amend Code Section 48-5C-1 of the Official Code of Georgia Annotated, relating to the title ad valorem fee on vehicles in Georgia, so as to provide an exemption to payment of the fee by an owner who has paid the fee or paid sales and use tax on a vehicle, subsequently registered in another state, which was later returned to this state in control of the original owner; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.