Road Tax on Motor Carriers

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

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Section
48-9-30

Definitions

Section
48-9-31

Road Tax on Motor Carriers; Rate; Basis of Calculation; Additional Tax

Section
48-9-32

Payment of Road Tax; Time; Calculation on Amount of Motor Fuel Used in State; Formula

Section
48-9-33

Reports of Motor Carriers; Time; Exemption

Section
48-9-34

Joint Reports by Passenger Motor Carriers; Basis of Calculation of Taxes Due; Liability; Contents of Reports; Credits and Refunds; Required Inclusion of Certain Motor Carriers

Section
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

Section
48-9-36

Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applicant's Records; Procedure for Issuance of Refunds; Interest

Section
48-9-37

Lessee and Lessor of Motor Vehicles as Motor Carriers; Determination of Status; Primary Liability; Effect of Failure to Discharge Liability

Section
48-9-38

Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Temporary Authorizations; Temporary Permits; Fee

Section
48-9-39

Violation of Code Section 48-9-38; Penalty

Section
48-9-40

Keeping and Preservation of Records; Inspection; Estimate of Amount of Road Tax Due; Prima-Facie Evidence; Burden of Proof; Agreements With Certain Jurisdictions for Cooperative Audits

Section
48-9-41

Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Procedures for Collection

Section
48-9-42

Secretary of State as Agent of Nonresident Motor Carriers for Service of Process or Notice

Section
48-9-43

Assistance by Department of Public Safety in Administration and Enforcement of Article; Powers

Section
48-9-44

Powers of Revenue Agents in Enforcement of Article

Section
48-9-45

Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other Punitive Measures

Section
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