Motor Fuel Tax

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Motor Fuel and Road Taxes
  5. Motor Fuel Tax

Checkout our iOS App for a better way to browser and research.

Section
48-9-1

Short Title

Section
48-9-2

Definitions

Section
48-9-3

Levy of Excise Tax; Rate; Taxation of Motor Fuels Not Commonly Sold or Measured by Gallon; Rate; Prohibition of Tax on Motor Fuel by Political Subdivisions; Exception; Exempted Sales

Section
48-9-4

Requirement of Distributor's License; Validity and Nonassignability; Application; Procedure; Contents; Filing Fee; Bond; Amount; Conditions; Release and Discharge of Surety

Section
48-9-5

Licensing as Distributors of Fuel Oils, Compressed Petroleum Gas, or Special Fuel Persons Having Both Highway and Nonhighway Use of Such Fuel and Resellers; Purchases of Such Fuel by Licensees Exempt

Section
48-9-6

Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License

Section
48-9-7

Discontinuance, Sale, or Transfer of Distributor's Operations; Notice to Commissioner; Time; Contents; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Effect of Failure to Give Notice

Section
48-9-8

Tax Reports From Distributors; Quarterly or Annual; Contents; Payment; Time; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices

Section
48-9-9

Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers

Section
48-9-10

Refunds of Motor Fuel Taxes, in General; Application for Refund Permit; Contents; Refunds to Persons Using Gasoline for Agricultural Purposes; Amount; Retailers; Separate Claims; Amount; Interest

Section
48-9-10.1

Refunds of Sales and Use Taxes to Credit Card Issuers

Section
48-9-11

Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty

Section
48-9-12

Powers of the Commissioner; Notice of Cancellation of License; Retention of Bonds; Public Inspection of Records; Assessment Based on Commissioner's Estimate; Agreements for Time Extension; List of Licensed Distributors

Section
48-9-13

Assessments of Deficiencies; Time Limits; Timely Return; False or Fraudulent Return; No Return; Filing of Statement by Sheriff, Receiver, or Other Officer Upon Sale of Distributor's Property; Contents

Section
48-9-14

Second Motor Fuel Tax; Rate; Exemptions; Applicability of Article 1 of Chapter 8 of This Title

Section
48-9-15

Officers Required to Assist in Enforcing Article; Powers

Section
48-9-16

Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations

Section
48-9-17

Violations of Article; Penalties

Section
48-9-18

Operation Without Distributor's License; Assessment of Penalty in Lieu of Taxes

Section
48-9-19

Cooperative Agreements With Other States

Section
48-9-20

Temporary Exemption of Motor Fuels From State Sales and Use Tax, Excise Tax, and Second Motor Fuel Tax