---
title: O.C.G.A. § 50-6-5. Examination of motor fuel and tobacco products distributors.
collection: code
id: 50-6-5
cite_as: O.C.G.A. § 50-6-5 (2025)
canonical_url: https://georgiacommons.org/code/50-6-5
md_url: https://georgiacommons.org/code/50-6-5.md
text_url: https://georgiacommons.org/code/50-6-5/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=642
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.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / DEPARTMENT OF AUDITS AND ACCOUNTS / GENERAL PROVISIONS
---

# O.C.G.A. § 50-6-5. Examination of motor fuel and tobacco products distributors.

The state auditor shall, upon the request of either the Governor or the state revenue commissioner, make an examination into and report upon the necessary books, records, and accounts of those persons, firms, and corporations required by law to pay an occupational tax as distributors of motor fuels and also, at the request of the state revenue commissioner, of those persons, firms, and corporations required by law to pay a tax upon the retail sales price of cigarettes, cigars, and loose or smokeless tobacco, as prescribed in Code Section 48-11-2. The examination is to be made at such time as shall be fixed by the state revenue commissioner and for the purpose and to the extent of ascertaining whether or not the tax has been paid and collected as provided by law.

## History

Ga. L. 1923, Ex. Sess., p. 7, § 6; Code 1933, § 40-1807; Ga. L. 2003, p. 665, § 44.

## Editor's Notes

Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’”

## Law Reviews

For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).