---
title: O.C.G.A. § 48-9-33. Reports of motor carriers; time; exemption.
collection: code
id: 48-9-33
cite_as: O.C.G.A. § 48-9-33 (2025)
canonical_url: https://georgiacommons.org/code/48-9-33
md_url: https://georgiacommons.org/code/48-9-33.md
text_url: https://georgiacommons.org/code/48-9-33/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=74
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/48-9-32.md
next: https://georgiacommons.org/code/48-9-34.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. § 48-9-33. Reports of motor carriers; time; exemption.

Every motor carrier subject to the road tax imposed by this article shall make to the commissioner on or before the last day of April, July, October, and January such reports of its operations during the quarter of the year ending on the last day of the preceding month as the commissioner requires. The commissioner may by regulation permit motor carriers having an annual road tax not in excess of an amount set by the commissioner to file annual reports. The commissioner by regulation may exempt from the reporting requirements of this Code section motor carriers all of whose operations are within this state.

## History

Ga. L. 1968, p. 360, § 6; Code 1933, § 91A-5106, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 799, § 6.