Pub. 1 2022-2023 Issue 2

with state laws regarding TOPs. According to the Department of Revenue: • TOPs may not be used for test drives, for employee use or for transporting vehicles from one location to another. • Dealers may only issue a TOP to a consumer that purchased the vehicle from that dealer. TOPs must not be sold or issued outside of a retail sale. • When a vehicle owner requests the cancellation of a TOP or the TOP must be canceled, Form MV-300 should be used and submitted to the County Tag Office. Please ensure cancellation to avoid misuse. • The Department of Revenue can impose fines and other penalties on dealers that abuse TOPs or allow the abuse of TOPs. Be sure to stay tuned for more on these topics as we gear up for the 2024 legislative session. ► ISSUES ON THE HORIZON: DEALERS PLATE AND TEMP PERMITS (TOPs) One legislative issue on the immediate horizon concerns the use of dealer license plates and the misuse of temporary operating permits (TOPs). According to media reports, Georgia TOPs are being sold by licensed dealers outside of retail sales. Those TOPs are then used for avoidance of taxes and tolls and in criminal enterprise. Because of these reports, GADA anticipates legislators will hold meetings this summer to discuss potential changes to laws and regulations regarding TOPs and dealer plates. Although we suspect these problems primarily involve the used car market, Georgia’s franchise dealers should take the time to ensure compliance Charitable Giving and Community Involvement INFORMATION REQUESTED! We want to celebrate you and all the good work you do! We would love to see and learn more about the efforts you make to give back to your local communities. Please send photos and descriptions of your charitable giving and local community involvement to legislative@gada.com. 11 THE GENERATOR

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