Form T-146, the International Registration Plan (IRP) Exemption to Title Ad Valorem Tax Application, is a Georgia Department of Revenue Motor Vehicle Division form that a motor carrier uses to apply for exemption from Title Ad Valorem Tax (TAVT). The Henry County Tax Commissioner publishes it among its forms, and it is filed at the county tag office where the carrier or its business resides. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF lives on the Henry County Tax Commissioner's website.
Last updated
What is T-146?
Form T-146, International Registration Plan (IRP) Exemption to Title Ad Valorem Tax Application, is the Georgia Department of Revenue Motor Vehicle Division (DOR-MVD) form a motor carrier completes to apply for exemption from Title Ad Valorem Tax (TAVT) on a vehicle.
The form's stated purpose is exactly that: it is to be used by a Motor Carrier to apply for exemption from Title Ad Valorem Tax. It has three parts: A Motor Carrier Information, B Vehicle Information and C Certification. A "County Use Only" box and a "Name of County Granting Relief" line at the top are for the county tag office.
The form sits within the International Registration Plan (IRP). Its header explains that Georgia IRP registration is requested through the Georgia Trucking Portal, where applicants can submit electronic requests for new IRP accounts, renewals and added vehicles. Its header also notes that since March 1, 2013, transfers of ownership for titled vehicles are handled by the county tag agent in the new owner's county of residence, and that DOR-MVD Headquarters issues only salvage titles, replacement titles and title corrections.
In the certification, the carrier swears the information is true, acknowledges that the State of Georgia will hold delivery of the Certificate of Title and has a tax lien on the vehicle if the carrier does not stay registered under the IRP, and accepts that failing these terms causes immediate assessment of state and local ad valorem tax plus any penalties allowed by law.
Who needs to file T-146?
A motor carrier that wants an exemption from Title Ad Valorem Tax on a vehicle uses Form T-146. The form says it must be filed at the county tag office in the county where you or your business reside.
Conditions printed on the form:
- The applicant is the sole proprietor, partner or executive officer of the motor carrier, who signs the certification and gives a driver's license number.
- The carrier attests that Georgia sales and use tax is paid (unless exempt under Article 8 of Title 48), that the vehicle is also registered under the federal Unified Carrier Registration Agreement (UCR), and that an educational seminar on motor carrier operations and safety regulations has been completed.
- For a vehicle subject to ad valorem tax under Article 10 of Chapter 5 in Title 48, the carrier also submits the purchase agreement for ad valorem tax assessment and an affirmation that the vehicle will be immediately registered under the IRP on the Georgia Trucking Portal.
- TAVT-exempt motor carriers registering with the IRP outside of Georgia must email proof of registration to the Commercial Registrations Unit, as described under When to file.
The form does not describe any other users, and it names no representative who may sign on the carrier's behalf beyond the sole proprietor, partner or executive officer.
When to file T-146
File Form T-146 when a motor carrier applies for a title on a vehicle and wants the Title Ad Valorem Tax exemption: the form is submitted together with the required documents to the county tag office. It prints no calendar deadline of its own.
Two timing rules appear on the form. A vehicle subject to ad valorem tax under Article 10 of Chapter 5 in Title 48 must be immediately registered under the International Registration Plan (IRP) on the Georgia Trucking Portal. A TAVT-exempt motor carrier registering with the IRP outside of Georgia must email the Cab Card proof of IRP registration to the Commercial Registrations Unit within a timeframe not to exceed 30 days, so that the title can be released and printed.
The certification warns that if the carrier does not remain registered under the IRP, the State of Georgia may levy its tax lien and the state and local ad valorem tax fee, plus any penalties allowed by law, is assessed immediately.
Documents you need
- A completed Application for Certificate of Title, submitted with Form T-146 to the county tag office.
- An ownership document for the vehicle; the form lists MSO/MCO or Certificate of Title as the document of ownership to check.
- A purchase agreement or bill of sale for the vehicle.
- A copy of a valid State of Georgia driver's license.
- For a vehicle subject to ad valorem tax under Article 10 of Chapter 5 in Title 48: the purchase agreement for ad valorem tax assessment and an affirmation that the vehicle will be immediately registered under the IRP on the Georgia Trucking Portal.
- For a motor carrier registering with the IRP outside Georgia: the Cab Card proof of IRP registration, emailed to [email protected] within a timeframe not to exceed 30 days.
How to fill out T-146
Print clearly and leave county box blank
Complete the entire form in legible type or print. Leave the "COUNTY USE ONLY" box and the "Name of County Granting Relief" line for the county tag office.
Enter the carrier's USDOT number
In Section A, Motor Carrier Information, write the Carrier USDOT No.
Enter the owner's legal name
Enter the Owner's Full Legal Name in the First Name, Middle Initial, Last Name and Suffix spaces. Add the Doing Business As (DBA) name if the carrier is a sole proprietor or partnership.
Enter address and contact details
Give the street number, street name, apartment or suite number, city, state, ZIP code, telephone number and e-mail address.
Describe the vehicle
In Section B, Vehicle Information, enter the Vehicle Identification No. (VIN), year, make, model and purchase price.
Identify the ownership document
Check MSO/MCO or Certificate of Title as the document of ownership. Enter the Title No. and the State of Issuance.
Read the certification
Section C, Certification, states that Georgia sales and use tax is paid (unless exempt under Article 8 of Title 48), the vehicle is registered under the UCR, and the safety seminar is completed. It also states the tax lien and penalty terms.
Sign and enter license details
The sole proprietor, partner or executive officer enters the Driver's License No., prints their name, dates the form and signs. The certification is made under oath.
Review, download and assemble
Check every entry, since alterations void the form. Download or print the completed PDF from FillingPDF and assemble it with the required documents for the county tag office, as described under How to submit.
How to submit T-146
Form T-146 is submitted in person or by whatever method the county tag office accepts, to the county tag office in the county where you or your business reside; the form names no other channel. The form's header points to http://dor.georgia.gov to locate the county tag office in your county of residence.
- Complete it correctly: the form must be completed in its entirety, legibly printed in blue or black ink or typed. Any alterations or corrections void the form.
- Attach the required documents: a completed Application for Certificate of Title, an ownership document, a purchase agreement or bill of sale and a copy of a valid State of Georgia driver's license.
- IRP registration in Georgia: request a User ID and password for the IRP Online Registration System at the Georgia Trucking Portal, https://dor.georgia.gov/georgia-trucking-portal. Registration instructions are at https://dor.georgia.gov/irp-registration-instructions.
- IRP registration outside Georgia: email the Cab Card proof of IRP registration to the Commercial Registrations Unit at [email protected] within 30 days.
The form gives no mailing address, fee or processing time; contact the county tag office for those. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Altering or correcting entries on the form; the form states that any alterations or corrections void it.
- Filling it out in ink other than blue or black, or illegibly; it must be legibly printed in blue or black ink or typed.
- Submitting it somewhere other than the county tag office in the county where you or your business reside.
- Leaving out the Application for Certificate of Title, ownership document, purchase agreement or bill of sale, or the copy of a valid Georgia driver's license.
- Not completing the form in its entirety, including the certification, driver's license number, printed name, date and signature.
- Failing to email the Cab Card proof of IRP registration within 30 days when registering with the IRP outside Georgia.
- Not keeping the vehicle registered under the IRP; the State may then levy its tax lien and assess ad valorem tax plus penalties.
- Omitting the affirmation of immediate IRP registration when the vehicle is subject to ad valorem tax under Article 10 of Chapter 5 in Title 48.
Frequently asked questions
What is Form T-146 used for?
Form T-146 is the Georgia Department of Revenue Motor Vehicle Division application a motor carrier uses to apply for exemption from Title Ad Valorem Tax (TAVT). It belongs to the International Registration Plan (IRP) process and is submitted with the required documents to the county tag office.
Who can use the T-146 IRP TAVT exemption form?
A motor carrier applying for exemption from Title Ad Valorem Tax. The sole proprietor, partner or executive officer signs the certification under oath, gives a driver's license number, and attests to tax payment, UCR registration and completion of a safety seminar.
Where do I submit Form T-146?
Submit it with the required documents to the county tag office in the county where you or your business reside. The form points to http://dor.georgia.gov to find the county tag office. It names no other channel.
What documents do I attach to Form T-146?
A completed Application for Certificate of Title, an ownership document, a purchase agreement or bill of sale, and a copy of a valid Georgia driver's license. Vehicles subject to Article 10 ad valorem tax also need the purchase agreement for assessment and an IRP affirmation.
How long do I have to send my Cab Card for an out-of-state IRP registration?
No more than 30 days. TAVT-exempt motor carriers registering with the IRP outside Georgia must email the Cab Card proof to the Commercial Registrations Unit at [email protected] so the title can be released and printed.
What happens if I do not stay registered under the IRP?
The certification says Georgia will hold delivery of the Certificate of Title, has a tax lien on the vehicle and may levy it. Failing the terms causes immediate assessment of state and local ad valorem tax plus any penalties allowed by law.
Can I correct a mistake on Form T-146 by hand?
No. The form states that any alterations or corrections void it. It must be legibly printed in blue or black ink or typed, so fix errors before submitting by completing a clean copy.
Can I fill out Form T-146 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with Henry County or the Georgia Department of Revenue, and does not file the form; you submit it to the county tag office yourself.
Ready to fill out T-146?
Fill out T-146 now