Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 9. MOTOR FUEL AND ROAD TAXES

38 sections · 48-9-1 to 48-9-46

Article 1. MOTOR FUEL TAX

  1. 48-9-1Short title.
  2. 48-9-2Definitions.2 versions
  3. 48-9-3Levy of excise tax; rates; exemptions; prohibition on tax by political subdivisions.2 versions
  4. 48-9-4Distributor’s license required; validity and nonassignability; application procedure; fee; bond; release and discharge of surety.
  5. 48-9-5Distributor’s license optional for compressed petroleum gas or special fuel with both highway and nonhighway uses; resellers of fuel oils, compressed petroleum gas, or special fuel.
  6. 48-9-6Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.
  7. 48-9-7Discontinuance, sale, or transfer of distributor’s operations; notice to commissioner; payment of taxes concurrent with discontinuance, sale, or transfer; failure to give notice.
  8. 48-9-8Tax reports from distributors; payments; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices.2 versions
  9. 48-9-9Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers.2 versions
  10. 48-9-10Refunds of motor fuel taxes; refund permits generally; refunds to persons using gasoline for agricultural purposes; amounts and interest.
  11. 48-9-10.1Refunds of sales and use taxes to credit card issuers.
  12. 48-9-11Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
  13. 48-9-12Licensing; enforcement; powers and duties of commissioner.2 versions
  14. 48-9-13Assessments of deficiencies; time limits for returns; false or fraudulent return; failure to return; filing of statement by sheriff, receiver, or other officer upon sale of distributor’s property.
  15. 48-9-14Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title.Reserved
  16. 48-9-15Officers required to assist in enforcing article; powers.
  17. 48-9-16Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations.
  18. 48-9-17Violations of article; penalties.
  19. 48-9-18Operation without distributor’s license; assessment of penalty in lieu of taxes.
  20. 48-9-19Cooperative agreements with other states.
  21. 48-9-20Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax.Repealed

Article 2. ROAD TAX ON MOTOR CARRIERS

  1. 48-9-30Definitions.
  2. 48-9-31Road tax on motor carriers; rate; basis of calculation; additional tax.
  3. 48-9-32Payment of road tax; time; calculation on amount of motor fuel used in state; formula.
  4. 48-9-33Reports of motor carriers; time; exemption.
  5. 48-9-34Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds.
  6. 48-9-35Credit against road tax for payment of motor fuel tax; evidence of payments; subsequent application of credit exceeding amount of road tax; limit.
  7. 48-9-36Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant’s records; procedure for issuance of refunds; interest.
  8. 48-9-37Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability.
  9. 48-9-38Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee.
  10. 48-9-39Violation of Code Section 48-9-38; penalty.
  11. 48-9-40Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; multi-jurisdictional, cooperative audits.
  12. 48-9-41Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection.
  13. 48-9-42Secretary of State as agent of nonresident motor carriers for service of process or notice.
  14. 48-9-43Assistance by Department of Public Safety in administration and enforcement of article; powers.
  15. 48-9-44Powers of revenue agents in enforcement of article.
  16. 48-9-45Violation of registration provisions; untimely reports; failure to pay; penalties; interest; other punitive measures.
  17. 48-9-46Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty.