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Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 8. SALES AND USE TAXES · Artículo 1. STATE SALES AND USE TAX · Parte 1. GENERAL PROVISIONS

48-8-3.1. Exemptions for motor fuels.

Vigente2 versiones impresas

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

Effective until January 1, 2027.Vigente hoy: Effective until January 1, 2027.
  1. (a)

    Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article.#

  2. (b)

    Sales of motor fuel, other than gasoline, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.#

  3. (c)

    It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170.

Delayed effective date

Code Section 48-8-3.1 is set out twice in this Code. This version is effective until January 1, 2027. For version effective January 1, 2027, see the following version.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch7-8-(v37)-pdf.pdf, Volumen V37, edición 2024, suplemento de 2025, páginas 252 a 253; acción de fusión: replaced; SHA-256 del archivo fbed954dc23a.

Effective January 1, 2027.Aún no está vigente tal como está impresa (Effective January 1, 2027.)
  1. (a)

    Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article.#

  2. (b)

    Sales of motor fuel, other than gasoline and exempt special fuel as such term is defined in Code Section 48-9-2, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article.#

  3. (c)

    It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1981, § 48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170; Ga. L. 2025, p. 563, § 3/HB 652, effective January 1, 2027.

Delayed effective date

Code Section 48-8-3.1 is set out twice in this Code. This version is effective January 1, 2027. For version effective until January 1, 2027, see the preceding version.

Amendments

The 2025 amendment, effective January 1, 2027, deleted “paragraph (9) of” following “as defined in” in subsection (a); and inserted “and exempt special fuel as such term is defined in Code Section 48-9-2” in subsection (b).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t48-ch7-8-(v37)-pdf.pdf, Volumen V37, edición 2024, suplemento de 2025, página 253; acción de fusión: replaced; SHA-256 del archivo fbed954dc23a.