How to Fill Out the Georgia MV-66 Dealer’s Affidavit for TAVT Relief

The Georgia MV-66 dealer’s affidavit for TAVT relief is a sworn, notarized form a licensed motor vehicle dealer files with the county tag office to claim an exemption from the state’s 7 percent Title Ad Valorem Tax when titling a vehicle that falls into one of five specific inventory situations under O.C.G.A. § 48-5C-1(d)(15).¹ Without the affidavit and its required attachments, the tag agent will assess the full TAVT on the fair market value when processing the title application.²

The form has a narrow purpose. It is not a general explanation letter and not a request to waive a late-filing penalty. If your situation does not match one of the five statutory categories below, the MV-66 does not apply, and an ordinary clean-title trade-in going into inventory does not need it.

The Five Qualifying Categories

The affidavit lists five grounds for TAVT relief. Check “Yes” next to the one that matches your situation and attach every document that category requires. Missing a single attachment is the fastest way to get the affidavit rejected and the full 7 percent assessed.

Foreclosing a security interest or lien (subsections A and G). The dealer acquires the vehicle by foreclosing a security interest or lien under the Uniform Commercial Code. Attach a copy of the assignment of the installment loan agreement, note, guaranty, security document, or an affidavit of foreclosure.
Surety bond title (subsection B). The title application is supported with a surety bond because no clean title is available. Attach the vehicle’s title history from the state holding title records, an affidavit of all efforts to acquire a marketable title (Form MV-46A), and proof that any recorded liens have been released.
Mechanics lien (subsection C). The dealer holds or acquired a mechanics lien under O.C.G.A. § 40-3-54. Attach a certified copy of the court order, a law enforcement vehicle inspection certificate (Form T-22B), the original newspaper advertisement tear sheet, and a statement confirming no bidder exceeded the lien amount.
Total loss claim (subsection E). The dealer needs the title to collect a total loss insurance payment. Attach the police report of the stolen vehicle and the insurance report.
Marketable interest without a marketable title (subsection F). The dealer holds a marketable interest in a vehicle that will be offered for sale but lacks a marketable certificate of title. Attach a correction affidavit (Form MV-18), an odometer discrepancy affidavit (Form T-107), or other supporting documentation as applicable.³

Only one category needs to apply per vehicle. Do not check multiple boxes for the same title unless more than one genuinely fits, and be prepared to satisfy every attachment rule for each category you claim.

Filling Out the Form

Download the current version from the Georgia Department of Revenue’s motor vehicle forms page.⁴ It is a single page with three sections.

Dealer and Vehicle Identification

At the top, enter the dealership’s full legal name, street address, city, and zip code. You must confirm that the dealership is currently registered and in good standing with no outstanding tax liabilities, and attach a copy of your Georgia Dealer, Distributor, or Manufacturer Registration card. For the vehicle, enter the year, make, model, and VIN. You also must list the state holding the vehicle’s title records, the existing title number, and whether the vehicle has a Manufacturer’s Statement of Origin or Manufacturer’s Certificate of Origin.

Selecting the Category

Check “Yes” next to the one statement that describes your exemption. By doing so, you swear under oath that the vehicle is or will be immediately placed in inventory and offered for sale. Confirm every required attachment for that category is with the packet before you sign.

Oath, Signature, and Notarization

A sole proprietor, partner, or executive officer of the dealership must print their name and sign in front of a notary public. The notary block must be fully completed with the notary’s printed name, signature, official seal or stamp, and commission expiration date. A signature without a completed notary block will be rejected. The form warns that false swearing on the affidavit is a criminal offense under O.C.G.A. § 16-10-7, punishable by a fine of up to $1,000, imprisonment of one to five years, or both.³

Where to Submit

Attach the notarized MV-66 and every supporting document to your certificate of title application (Form MV-1) and submit the packet to the county tag office in the county where the buyer resides, or, for dealer inventory titles, the county where the dealership operates. The tag agent reviews the affidavit at the counter and keeps a copy for audit purposes. If the documentation satisfies the category you checked, the title processes without a TAVT charge. If the agent finds the packet incomplete or the situation outside the five categories, the full 7 percent TAVT applies.

Mistakes That Get the Affidavit Rejected

The most common failure is missing attachments. Each category prints its own document list directly on the form, and the tag agent cannot process the exemption without every item. The filing stalls until the dealer returns with the missing paperwork.

The second common failure is an incomplete notary block. The MV-66 is a sworn affidavit, not just a signed statement. Without the notary’s seal, signature, printed name, and commission expiration, the affidavit is not valid.

The third is filing an MV-66 when none of the five categories actually fits. A trade-in that arrived with a clean title from the previous owner generally does not need this form. The MV-66 is for the unusual title situations listed on it: lien foreclosures, surety bond titles, mechanics liens, total loss claims, and vehicles without a marketable title. Call the county tag office before submitting if you are unsure.

Related Deadlines Dealers Should Know

The MV-66 addresses TAVT relief only. Separate penalties apply to late title filings and to TAVT you have collected but not remitted.

Under O.C.G.A. § 40-3-33, a dealer must submit the title application and supporting documents to the county tag agent within 30 days of the vehicle transfer. Missing that deadline triggers a flat $10 penalty on top of the standard title fee, and willful failure to obtain a title for a purchaser can lead to suspension or revocation of the dealer’s license.⁵

TAVT late-remittance penalties are steeper. A dealer who collects TAVT from a buyer but does not remit it within 30 days of the purchase date owes an additional 5 percent. The penalty rises to 10 percent after 60 days, 15 percent after 90 days, 20 percent after 120 days, and 25 percent for each subsequent 30-day period. A dealer who collects TAVT and converts the funds to personal use faces criminal prosecution for theft by conversion.²

1
Department of Revenue. Title Ad Valorem Tax (TAVT)
2
Justia Law. Georgia Code 48-5C-1 – Definitions; Exemption From Taxation
3
Georgia Department of Revenue. MV-66 Georgia Dealer’s Affidavit for Relief of State and Local Title Ad Valorem Tax Fees
4
Department of Revenue. MV-66 Georgia Dealer’s Affidavit for Relief of State and Local Title Ad Valorem Tax Fees
5
Justia Law. Georgia Code 40-3-33 – Transfer of Vehicle to or From Dealer; Records; Application for Certificate of Title by Dealer