---
title: O.C.G.A. § 48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax.
collection: code
id: 48-9-31
cite_as: O.C.G.A. § 48-9-31 (2025)
canonical_url: https://georgiacommons.org/code/48-9-31
md_url: https://georgiacommons.org/code/48-9-31.md
text_url: https://georgiacommons.org/code/48-9-31/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=73
date: 2025
status: active
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/48-9-30.md
next: https://georgiacommons.org/code/48-9-32.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / MOTOR FUEL AND ROAD TAXES / ROAD TAX ON MOTOR CARRIERS
---

# O.C.G.A. § 48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax.

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.

## History

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