HB1439.html

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to change certain provisions regarding income tax credits for low and zero emission vehicles; to provide for additional procedures, conditions, and limitations with respect to such credit; to amend Title 40 of the Official Code of Georgia Annotated, relating to motor vehicles and traffic, so as to provide for applicability of certain provisions and requirements with respect to low-speed vehicles; to provide for a definition; to provide that such vehicles shall not be subject to licensing requirements or certificate of title requirements; to provide that such vehicles may be operated during daylight hours; to provide that such vehicles may be operated on public streets as designated by the local governing authority; to provide an effective date; to repeal conflicting laws; and for other purposes.

Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by striking subsection (e) of Code Section 48-7-40.16, relating to income tax credits for low and zero emission vehicles, and inserting in its place a new subsection (e) to read as follows:
"(e) The credits granted under this Code section shall be subject to the following conditions and limitations:
(1) All claims for any credit provided by subsection (b) of this Code section shall be:
(A) Accompanied by a certification approved by the Environmental Protection Division of the Department of Natural Resources; and
(B) Made only by a taxpayer who is the owner of a new clean fueled vehicle, as evidenced by the certificate of title issued for such vehicle; provided, however, that if a new clean fueled vehicle is leased to a taxpayer at retail, the taxpayer who is the lessee shall be entitled to claim the credit; provided, further, that only one taxpayer shall be eligible to claim any credit provided by subsection (b) of this Code section;
(2) All claims for any credit provided by subsection (c) of this Code section must be accompanied by a certification issued by the Environmental Protection Division of the Department of Natural Resources;
(3) All claims for any credit provided by subsection (d) of this Code section shall be:
(A) Accompanied by a certification issued by the seller where the new electric vehicle charger was purchased or leased; and
(B) Made only by a taxpayer who is the ultimate purchaser or lessee of a new electric vehicle charger at retail;
(4) Any credit claimed under this Code section but not used in any taxable year may be carried forward for five years from the close of the taxable year in which a new clean fueled vehicle was purchased or leased or a conventionally fueled vehicle was changed into a converted vehicle, provided that the applicable certification required in paragraph (1) or 2)(2) of this subsection accompanies any such claim; ~~and~~
(5) In no event shall the amount of any tax credit provided in this Code section exceed the taxpayer´s income tax liability.; and
(6) Tax credits authorized in this Code section shall be granted to a taxpayer who purchased or leased and placed in service in Georgia a new low-emission vehicle or zero emission vehicle, which also is a low-speed vehicle, during the taxable year ending December 31, 2001, notwithstanding that such vehicle is not eligible for registration as a motor vehicle in Georgia. For purposes of this paragraph, the term 'low-speed vehicle' means a low-speed vehicle as defined in paragraph (25.1) of Code Section 40-1-1. Any claim for such credit must be accompanied by a manufacturer´s statement of origin issued to a dealer registered in Georgia which certifies that the low-speed vehicle was manufactured in compliance with those federal motor vehicle safety standards set forth in 49 C.F.R. Section 571.500 and in effect on January 1, 2001, as well as any other documentation deemed necessary by the commissioner to establish the date that delivery was made and such vehicle was placed in service. A taxpayer shall only be eligible to claim such credit with respect to a single low-speed vehicle."

Said title is further amended by striking subsection (b) of Code Section 40-2-20, relating to registration and licensing of motor vehicle and exceptions, and inserting in its place a new subsection (b) to read as follows:
"(b) Subsection (a) of this Code section shall not apply:
(1) To any motor vehicle or trailer owned by the state or any municipality or other political subdivision of this state and used exclusively for governmental functions except to the extent provided by Code Section 40-2-37;
(2) To any tractor or three-wheeled motorcycle used only for agricultural purposes;
(2.1) To any vehicle or equipment used for transporting cargo or containers between and within wharves, storage areas, or terminals within the facilities of any port under the jurisdiction of the Georgia Ports Authority when such vehicle or equipment is being operated upon any public road not part of The Dwight D. Eisenhower System of Interstate and Defense Highways by the owner thereof or his or her agent within a radius of ten miles of the port facility of origin and accompanied by an escort vehicle equipped with one or more operating amber flashing lights that are visible from a distance of 500 feet;
(3) To any trailer which has no springs and which is being employed in hauling unprocessed farm products to their first market destination;
(4) To any trailer which has no springs, which is pulled from a tongue, and which is used primarily to transport fertilizer to a farm;
(5) To any motorized cart; or
(6) To any low-speed vehicle; or
(7) To any moped."

Said title is further amended by striking Code Section 40-3-4, relating to exclusions, and inserting in its place a new Code Section 40-3-4 to read as follows:
"40-3-4.
No certificate of title shall be obtained for:
(1) A vehicle owned by the United States unless it is registered in this state;
(2) A vehicle owned by a manufacturer of or dealer in vehicles and held for sale, even though incidentally used on the highway or used for purpose of testing or demonstration; a vehicle owned by a dealer in vehicles but used by any Georgia public or private school for driver education purposes; or a vehicle used by a manufacturer solely for testing; except that all dealers acquiring new vehicles after July 1, 1962, from a manufacturer for resale shall obtain such evidence of origin of title from the manufacturer as the commissioner shall by rule and regulation prescribe;
(3) A vehicle owned by a nonresident of this state and not required by law to be registered in this state;
(4) A vehicle regularly engaged in the interstate transportation of persons or property for which a currently effective certificate of title has been issued in another state;
(5) A vehicle moved solely by human or animal power;
(6) An implement of husbandry;
(7) Special mobile equipment;
(8) A self-propelled wheelchair or invalid tricycle;
(9) A pole trailer;
(10) Motor buses used for the transportation of persons by a street railroad or other company engaged in the operation of an urban transit system over fixed routes;
(11) A boat trailer;
(12) A homemade trailer;
(13) A device used exclusively upon stationary rails or tracks or which obtains motive power from fixed overhead electric wires;
(14)(A) A vehicle, other than a mobile home or crane, the model year of which is prior to 1986.
(B) The owner of any vehicle which has a valid certificate of title and which becomes subject to the exclusion provided in subparagraph (A) of this paragraph may retain the certificate of title. Each subsequent transferee of any vehicle covered by subparagraph (A) of this paragraph, for which the certificate of title has been retained, may obtain a certificate of title by complying with Code Section 40-3-32. However, the failure of any subsequent transferee to comply with Code Section 40-3-32 shall preclude transferees subsequent to that transferee from obtaining a certificate of title. The department shall maintain such records as may be necessary to allow owners to obtain a certificate of title under this subparagraph. No certificate of title authorized to be issued under this subparagraph shall be issued under Code Section 40-3-28.
(C)(i) A security interest in or lien against a vehicle which is subject to the exclusion provided for in subparagraph (A) of this paragraph and which arises after such vehicle becomes subject to the operation of subparagraph (A) of this paragraph may be perfected in the same manner as such security interests and liens are perfected on vehicles required by this chapter to have certificates of title.
(ii) The transferee of any vehicle which is subject to the exclusion provided for in subparagraph (A) of this paragraph, regardless of whether that vehicle has a certificate of title issued pursuant to subparagraph (B) of this paragraph, shall take such vehicle subject to any security interest or lien perfected under this paragraph;
(15)(A) Except as provided in subparagraph (B) of this paragraph, a trailer with an unladen gross weight of 2,000 pounds or less.
(B) The exclusion provided in subparagraph (A) of this paragraph shall not apply to a travel trailer or camper, regardless of its unladen gross weight;
(16) A vehicle which is not sold for the purpose of lawful highway use;
(17) A vehicle with a model year prior to 1963; or
(18) A moped; or
(19) A low-speed vehicle."

Said title is further amended by striking Code Section 40-6-331, relating to authority to operate on streets granted by ordinance, and inserting in its place a new Code Section 40-6-331 to read as follows:
"40-6-331.
(a) A local governing authority may, by ordinance, designate certain public streets or portions thereof for the combined use of motorized carts, low-speed vehicles, and regular vehicular traffic and establish the conditions under which motorized carts or low-speed vehicles may be operated upon such streets or portions thereof.
(b) Such ordinances may establish operating standards but shall not require motorized carts and low-speed vehicles to meet any requirements of general law as to registration, inspection, or licensing; provided, however, that a local governing authority may, by ordinance, require the registration and licensing of such carts and vehicles operated within its boundaries for a fee not to exceed $15.00, the license to remain permanently with such cart or vehicle unless such cart or vehicle is sold or the license is destroyed. The provisions of this subsection and the authority granted by this subsection shall not apply to motorized carts or low-speed vehicles owned by golf courses, country clubs, or other such organized entities which own such carts or vehicles and make them available to members or the public on a rental basis.
(c) Ordinances establishing operating standards shall not be effective unless appropriate signs giving notice are posted along the public streets affected.
(d) Motorized carts and low-speed vehicles may cross streets and highways under the jurisdiction of the Department of Transportation only at crossings or intersections designated for that purpose by the department."