--- title: Title 48, Chapter 9. Motor Fuel and Road Taxes collection: code id: code:chapter:48-9 canonical_url: https://georgiacommons.org/code/title/48/chapter/9 md_url: https://georgiacommons.org/code/48-9.md 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.md previous: https://georgiacommons.org/code/48-8.md next: https://georgiacommons.org/code/48-10.md index: https://georgiacommons.org/code/index.md heading: MOTOR FUEL AND ROAD TAXES title_heading: REVENUE AND TAXATION section_count: 38 full_url: https://georgiacommons.org/code/48-9.md?full=1 --- # Title 48, Chapter 9. Motor Fuel and Road Taxes Title 48. Revenue and Taxation 38 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-9.md?full=1 (capped, with a pointer to continue). - 48-9-1, Short title, active, https://georgiacommons.org/code/48-9-1.md - 48-9-2, Definitions, active, https://georgiacommons.org/code/48-9-2.md - 48-9-3, Levy of excise tax; rates; exemptions; prohibition on tax by political subdivisions, active, https://georgiacommons.org/code/48-9-3.md - 48-9-4, Distributor’s license required; validity and nonassignability; application procedure; fee; bond; release and discharge of surety, active, https://georgiacommons.org/code/48-9-4.md - 48-9-5, Distributor’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, active, https://georgiacommons.org/code/48-9-5.md - 48-9-6, Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license, active, https://georgiacommons.org/code/48-9-6.md - 48-9-7, Discontinuance, sale, or transfer of distributor’s operations; notice to commissioner; payment of taxes concurrent with discontinuance, sale, or transfer; failure to give notice, active, https://georgiacommons.org/code/48-9-7.md - 48-9-8, Tax reports from distributors; payments; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices, active, https://georgiacommons.org/code/48-9-8.md - 48-9-9, Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers, active, https://georgiacommons.org/code/48-9-9.md - 48-9-10, Refunds of motor fuel taxes; refund permits generally; refunds to persons using gasoline for agricultural purposes; amounts and interest, active, https://georgiacommons.org/code/48-9-10.md - 48-9-10.1, Refunds of sales and use taxes to credit card issuers, active, https://georgiacommons.org/code/48-9-10.1.md - 48-9-11, Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty, active, https://georgiacommons.org/code/48-9-11.md - 48-9-12, Licensing; enforcement; powers and duties of commissioner, active, https://georgiacommons.org/code/48-9-12.md - 48-9-13, Assessments 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, active, https://georgiacommons.org/code/48-9-13.md - 48-9-14, Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title, reserved (no version in force today), https://georgiacommons.org/code/48-9-14.md - 48-9-15, Officers required to assist in enforcing article; powers, active, https://georgiacommons.org/code/48-9-15.md - 48-9-16, Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations, active, https://georgiacommons.org/code/48-9-16.md - 48-9-17, Violations of article; penalties, active, https://georgiacommons.org/code/48-9-17.md - 48-9-18, Operation without distributor’s license; assessment of penalty in lieu of taxes, active, https://georgiacommons.org/code/48-9-18.md - 48-9-19, Cooperative agreements with other states, active, https://georgiacommons.org/code/48-9-19.md - 48-9-20, Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax, repealed (no version in force today), https://georgiacommons.org/code/48-9-20.md - 48-9-30, Definitions, active, https://georgiacommons.org/code/48-9-30.md - 48-9-31, Road tax on motor carriers; rate; basis of calculation; additional tax, active, https://georgiacommons.org/code/48-9-31.md - 48-9-32, Payment of road tax; time; calculation on amount of motor fuel used in state; formula, active, https://georgiacommons.org/code/48-9-32.md - 48-9-33, Reports of motor carriers; time; exemption, active, https://georgiacommons.org/code/48-9-33.md - 48-9-34, Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds, active, https://georgiacommons.org/code/48-9-34.md - 48-9-35, Credit against road tax for payment of motor fuel tax; evidence of payments; subsequent application of credit exceeding amount of road tax; limit, active, https://georgiacommons.org/code/48-9-35.md - 48-9-36, Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant’s records; procedure for issuance of refunds; interest, active, https://georgiacommons.org/code/48-9-36.md - 48-9-37, Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability, active, https://georgiacommons.org/code/48-9-37.md - 48-9-38, Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee, active, https://georgiacommons.org/code/48-9-38.md - 48-9-39, Violation of Code Section 48-9-38; penalty, active, https://georgiacommons.org/code/48-9-39.md - 48-9-40, Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; multi-jurisdictional, cooperative audits, active, https://georgiacommons.org/code/48-9-40.md - 48-9-41, Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection, active, https://georgiacommons.org/code/48-9-41.md - 48-9-42, Secretary of State as agent of nonresident motor carriers for service of process or notice, active, https://georgiacommons.org/code/48-9-42.md - 48-9-43, Assistance by Department of Public Safety in administration and enforcement of article; powers, active, https://georgiacommons.org/code/48-9-43.md - 48-9-44, Powers of revenue agents in enforcement of article, active, https://georgiacommons.org/code/48-9-44.md - 48-9-45, Violation of registration provisions; untimely reports; failure to pay; penalties; interest; other punitive measures, active, https://georgiacommons.org/code/48-9-45.md - 48-9-46, Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty, active, https://georgiacommons.org/code/48-9-46.md