Georgia § 40-2-54 - Audits; regulatory authority.
Full text of Georgia Official Code of Georgia Annotated § 40-2-54 — Audits; regulatory authority., with citation guidance and answers to common questions.
§ 40-2-54. Audits; regulatory authority.
The department or its designated agent may perform an audit of any fleet registrant to ensure compliance with the requirements of this article which may include, without limitation, examination of records of all vehicles in a fleet, additions to or deletions from a fleet since the most recent such audit, and proof of proper payment of or exemption from ad valorem taxes on fleet vehicles. The department is authorized to promulgate such rules and regulations as the department shall find necessary to implement the provisions of this article. (Code 1981, § 40-2-54 , enacted by Ga. L. 1998, p. 1179, § 12A; Ga. L. 2018, p. 677, § 1/HB 898.) The 2018 amendment, effective July 1, 2018, deleted former subsection (a), which read: "If a fleet registrant or the parent corporation or firm thereof has not had an established place of business in this state for a period of ten consecutive years or more, the department or its designated agent shall annually conduct an audit of such fleet registrant to ensure compliance with the requirements of this article which may include, without limitation, examination of records of all vehicles in a fleet, additions to or deletions from a fleet since the most recent such audit, and proof of proper payment of or exemption from ad valorem taxes on fleet vehicles. The fleet registrant shall bear the cost of or reimburse the department for the expenses of any audit required by this subsection."; redesignated former subsection (b) as present subsection (a); and added subsection (b).
Frequently Asked Questions About Georgia § 40-2-54
What does Official Code of Georgia Annotated § 40-2-54 cover?
Section 40-2-54 ("Audits; regulatory authority.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 40-2-54?
A common citation format is "Official Code of Georgia Annotated § 40-2-54" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 40-2-54 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.