Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 9. MOTOR FUEL AND ROAD TAXES · Article 2. ROAD TAX ON MOTOR CARRIERS

48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall be equivalent to the taxes imposed by Article 1 of this chapter and shall be calculated on the amount of motor fuel used by the motor carrier in its operations within this state. Except as credit for certain taxes as provided in this article, the tax imposed on motor carriers by this Code section is in addition to taxes imposed on motor carriers by any other law.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Ga. L. 1968, p. 360, § 2; Code 1933, § 91A-5102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 36.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 73; merge action: carried; file SHA-256 7933c78e4182.