---
title: O.C.G.A. § 48-9-20. Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax.
collection: code
id: 48-9-20
cite_as: O.C.G.A. § 48-9-20 (2025)
canonical_url: https://georgiacommons.org/code/48-9-20
md_url: https://georgiacommons.org/code/48-9-20.md
text_url: https://georgiacommons.org/code/48-9-20/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=72
date: 2025
status: repealed
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-9.md
previous: https://georgiacommons.org/code/48-9-19.md
next: https://georgiacommons.org/code/48-9-30.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / MOTOR FUEL AND ROAD TAXES / MOTOR FUEL TAX
---

# O.C.G.A. § 48-9-20. Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax.

No text is printed for this repealed section.

## History

Code 1981, § 48-9-20, enacted by Ga. L. 2005, p. ES 3, § 2/HB 1EX; repealed by Ga. L. 2005, p. ES 3, § 2/HB 1EX, effective October 1, 2005.