07 LC 34
1064
Senate
Bill 185
By:
Senator Hill of the 4th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 7 of Title 52 of the Official Code of Georgia Annotated, relating
to registration, operation, and sale of watercraft, so as to provide that an
applicant for a certificate of number for certain vessels purchased outside the
State of Georgia must prove by documentation satisfactory to the commissioner of
natural resources that the sales and use tax has been paid or is not due; to
provide for related matters; to provide an effective date; to repeal conflicting
laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
7 of Title 52 of the Official Code of Georgia Annotated, relating to
registration, operation, and sale of watercraft, is amended by adding a new
subsection to Code Section 52-7-5, relating to numbering of vessels, as
follows:
"(c.1)
No application for a certificate of number for a vessel purchased outside the
State of Georgia shall be accepted or processed unless the applicant shows, by a
valid bill of sale or contract of purchase or by such other documentation
satisfactory to the commissioner, that state and local sales and use taxes have
been paid or are not due. If state and local sales and use taxes are owed on
such vessel but have not been paid, the department shall return the unprocessed
application to the applicant informing him or her of the requirements of this
Code section. The provisions of this subsection shall apply only to new,
previously unregistered vessels that are 16 feet or more in
length."
SECTION
2.
This
Act shall become effective on July 1, 2007, and apply to all applications filed
on or after that date.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.