Article Inapplicable to Sales Tax Levied for Educational Purposes

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Repealed by Ga. L. 2013, p. 243, § 12/HB 318, effective April 29, 2013.

Editor's notes.

- This Code section was based on Code 1981, § 48-8-278, enacted by Ga. L. 2011, p. 302, § 2/HB 234.

CHAPTER 9 MOTOR FUEL AND ROAD TAXES Article 1 Motor Fuel Tax.
  • 48-9-1. Short title.
  • 48-9-2. Definitions.
  • 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.
  • 48-9-4. Requirement of distributor's license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety.
  • 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.
  • 48-9-6. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.
  • 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.
  • 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.
  • 48-9-9. Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers.
  • 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.
  • 48-9-10.1. Refunds of sales and use taxes to credit card issuers.
  • 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty.
  • 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.
  • 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.
  • 48-9-14. Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title [Repealed].
  • 48-9-15. Officers required to assist in enforcing article; powers.
  • 48-9-16. Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations.
  • 48-9-17. Violations of article; penalties.
  • 48-9-18. Operation without distributor's license; assessment of penalty in lieu of taxes.
  • 48-9-19. Cooperative agreements with other states.
  • 48-9-20. Temporary 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.
  • 48-9-30. Definitions.
  • 48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax.
  • 48-9-32. Payment of road tax; time; calculation on amount of motor fuel used in state; formula.
  • 48-9-33. Reports of motor carriers; time; exemption.
  • 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.
  • 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.
  • 48-9-36. Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant's records; procedure for issuance of refunds; interest.
  • 48-9-37. Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability.
  • 48-9-38. Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee.
  • 48-9-39. Violation of Code Section 48-9-38; penalty.
  • 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.
  • 48-9-41. Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection.
  • 48-9-42. Secretary of State as agent of nonresident motor carriers for service of process or notice.
  • 48-9-43. Assistance by Department of Public Safety in administration and enforcement of article; powers.
  • 48-9-44. Powers of revenue agents in enforcement of article.
  • 48-9-45. Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures.
  • 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.
Cross references.

- Use of motor fuel taxes for public road purposes, Ga. Const. 1983, Art. III, Sec. IX, Para. VI.

Federal funds for public roads, and as to State Public Transportation Fund, T. 32, C. 5.

Licensing of self-service motor fuel dispensing pumps by counties and municipalities, § 36-60-1.

Examinations by state auditor of books, records, and accounts of persons required to pay occupational tax as distributors of motor fuels, § 50-6-5.

Administrative Rules and Regulations.

- Motor fuel tax, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Fuel and Road Taxes, Chapter 560-9-1.

Road tax on motor carriers, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Fuel and Road Taxes, Chapter 560-9-2.

Forms for Motor Fuel and Carrier Taxes, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Fuel and Road Taxes, Chapter 560-9-3.

Powers and procedures for enforcement of fuel tax and license tag laws, Official Compilation of the Rules and Regulations of the State of Georgia, State Department of Transportation, Enforcement of the Provisions in Code Section 32-6-29, O.C.G.A. Relating to Criminal Violations, Sec. 672-4-.05.

ARTICLE 1 MOTOR FUEL TAX

OPINIONS OF THE ATTORNEY GENERAL

Editor's notes.

- In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-14, prior to amendment by Ga. L. 1978, p. 186, § 1, which were subsequently repealed but were succeeded by provisions in this Code section, are included in the annotations for this Code section.

Nature of tax.

- Motor fuel tax laws, found in former Code 1933, Ch. 92-14 and Ga. L. 1968, p. 360 showed that the motor fuel taxes were of the nature of a road use tax. This is true because the funds collected must be used to construct and maintain the highways. 1963-65 Op. Att'y Gen. p. 92 (decided under former Code 1933, Ch. 92-14).

Construction of "use".

- Word "use" as applied to motor fuel and as employed in former Code 1933, Ch. 92-14 meant to consume by combustion in a motor or for cleaning purposes or other uses that either consume it or at least render it unsuitable for future use as fuel for a motor. The word "use" as applied to motor fuel does not embrace storage and withdrawal. Thompson v. Eastern Air Lines, 200 Ga. 216, 39 S.E.2d 225 (1946) (decided under former Code 1933, Ch. 92-14).

Any transfer of possession made by a distributor to a dealer in the course of distributing motor fuel was a taxable event under former Code 1933, Ch. 92-14. 1971 Op. Att'y Gen. No. 71-134 (decided under former Code 1933, Ch. 92-14).

County health department was not exempt from payment of taxes on gasoline imposed by former Code 1933, Ch. 92-14. 1969 Op. Att'y Gen. No. 69-513 (decided under former Code 1933, Ch. 92-14).

Representative from a foreign country was not exempt from former Code 1933, Ch. 92-14 or Ga. L. 1951, p. 360. 1962 Op. Att'y Gen. p. 514 (decided under former Code 1933, Ch. 92-14).

Most favored nation clause of treaty with Belgium exempts Belgian officials from motor fuel taxes.

- Exemption of officials does not extend to consular employees, and the exemption would not apply to the officers in the absence of a treaty. 1970 Op. Att'y Gen. No. U70-233 (decided under former Code 1933, Ch. 92-14).

RESEARCH REFERENCES

ALR.

- State or political subdivision as subject to license or sales tax, 60 A.L.R. 878; 67 A.L.R. 1310; 159 A.L.R. 365.

Constitutionality and construction of gasoline inspection and tax statutes, 84 A.L.R. 839; 111 A.L.R. 185.

Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.

Deductibility of other taxes or fees in computing excise or license taxes, 148 A.L.R. 263; 174 A.L.R. 1263.

Municipality as subject to state license or excise taxes, 159 A.L.R. 365.


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