Definitions

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

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As used in this article, the term:

(.1) "Agricultural field use" means the use of motor fuel of a type other than gasoline by vehicles licensed under paragraph (.1) of Code Section 40-2-150. Such term shall include the incidental movement over a highway as well as all off-road operations.

  1. "Aviation gasoline" means gasoline that is designed and sold for use solely for aviation purposes in aircraft engines.
  2. "Aviation gasoline dealer" means any person who sells or consumes aviation gasoline for aviation purposes only.
  3. "Compressed petroleum gas" means all liquid petroleum products composed of propane, propylene, butanes, butylenes, or any mixture thereof as determined by test method ASTMD-216370, Natural Gas Processors Association Liquefied Petroleum Specifications, 1970 revision.
  4. "Consumer distributor" means any person who has both highway and nonhighway use of motor fuel of a type other than gasoline and who elects to become licensed as a distributor to obtain the exemption allowed by this article.
  5. "Distributor" means every person other than the United States or any of its agencies who:

    (5.1) "Dyed fuel oils" means any fuel oil dyed pursuant to regulations issued by either the United States Environmental Protection Agency or the Internal Revenue Service.

    (5.2) "Export and import" means:

    1. Produces, refines, prepares, distills, manufactures, blends, or compounds motor fuel in this state;
    2. Makes the first sale in this state of any motor fuel imported into this state after the motor fuel has been received in this state;
    3. Consumes or uses in this state any motor fuel imported into this state before the motor fuel has been received by any other person in this state;
    4. Purchases motor fuel for export from this state;
    5. Consumes or uses motor fuel of a type other than gasoline for both highway and nonhighway use and who elects to become licensed as a distributor to obtain the exemption allowed by this article;
    6. Sells motor fuel of a type other than gasoline to consumers who have no highway use of such fuel and who elects to become licensed as a distributor to obtain the exemptions allowed by this article; or
    7. Imports motor fuel into this state for production, refining, preparation, distilling, manufacturing, blending, compounding, consumption, or use within this state.
    8. When motor fuels are sold for export and delivered across the boundaries of this state by or for the seller, such action is presumed to be an export from the place of origin and an import into the destination state or country by the seller; and
    9. When motor fuels are purchased for export and transported across the boundaries of this state by or for the purchaser, such action is presumed to be an export from the place of origin and an import into the destination state or country by the purchaser.
  6. "Fuel oils" means all liquid petroleum products including, but not limited to, kerosene, but does not mean gasoline, compressed petroleum gas, or special fuel.
  7. "Gasoline" means all products commonly or commercially known or sold as gasoline.
  8. "Highway use" means:
    1. The consumption or use of motor fuel other than gasoline in or upon a motor vehicle which is operated on the public highways;
    2. The placing of motor fuel other than gasoline in the running tank or power cells of a motor vehicle designed for use and used on the public highways; or
    3. The use of motor fuel other than gasoline in the construction, reconstruction, maintenance, or repair of public highways.

    (8.1) "Loading rack" means that part of a terminal facility by which motor fuels are physically removed from the terminal facility into transport tank trucks, marine vessels, or rail cars.

  9. "Motor fuel" means any source of energy that can be used for propulsion of motor vehicles on the public highways including, but not limited to:
    1. Gasoline;
    2. Fuel oils;
    3. Compressed petroleum gas; and
    4. Special fuel.
  10. "Motor vehicle" means:
    1. Every self-propelled vehicle designed for operation or required to be licensed for operation upon the public highways; and
    2. Any other machine or mechanical contrivance using motor fuel to the extent that the machine or contrivance is operated upon the public highways.
  11. "Public highway" means every way or place of whatever nature generally open to the use of the public as a matter of right for the purpose of vehicular travel even though such way or place may never have been so open or may be temporarily closed for the purpose of construction, reconstruction, maintenance, or repair.
  12. "Purchase" means any acquisition of ownership.
  13. "Received," in addition to its ordinary meaning, means:
    1. Motor fuel produced, refined, prepared, distilled, manufactured, blended, or compounded within this state; or
    2. Motor fuel imported into the territorial boundaries of this state which is held for sale or use or is stored in any receptacle which has withdrawal facilities for sale or use in this state.
  14. "Sale" means any exchange, gift, consignment, bailment, or any other accounted for or unaccounted for disposition.
  15. "Special fuel" means all sources of energy other than gasoline, fuel oils, or compressed petroleum gas.

    (15.1) "Terminal" means a motor fuel storage and distribution facility that is supplied by pipeline or marine vessel and from which motor fuels may be removed by either a loading rack or user pipeline.However, the term does not include any facility at which petroleum blend stocks and additives are used to manufacture products other than motor fuel and from which no motor fuel is removed.

  16. "Transport tank truck" means any tank truck used to transport motor fuel in bulk quantities.

(Code 1933, § 92-1402, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5002, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102; Ga. L. 1990, p. 799, § 1; Ga. L. 1993, p. 1502, §§ 1-3; Ga. L. 1995, p. 359, § 1; Ga. L. 1998, p. 1580, § 1; Ga. L. 2002, p. 1074, § 5.)

Editor's notes.

- Ga. L. 2002, p. 1074, § 8, not codified by the General Assembly, provides that: "This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of this Act." This Act became effective July 1, 2002.

JUDICIAL DECISIONS

Automobile manufacturer could not be exporter of motor fuel since the sale of the manufacturer's automobiles - and of the motor fuel within the automobiles - took place within the state. Ford Motor Co. v. Collins, 257 Ga. 310, 357 S.E.2d 567 (1987).

Clearing and grading for road construction is highway use.

- Fuel used by machinery engaged in the clearing and grading processes necessary for the construction of a public highway within a right of way is motor fuel used for the purpose of construction of public highways within the meaning of "highway use." Green Constr. of Ind., Inc. v. State, 123 Ga. App. 422, 181 S.E.2d 389 (1971).

OPINIONS OF THE ATTORNEY GENERAL

So-called "economy" gasolines are taxed in the same manner as other grades of gasoline and the fact that they are sold at a lower rate to a consumer would not affect the eligibility for refund of the tax when other refund conditions are met. 1962 Op. Att'y Gen. p. 518.

Transfer from bulk tank to retail tank by one operating both is not a sale.

- Transfer of gasoline from a bulk plant tank to a retail tank, when the distributor is operating both businesses, is not a disposition within the definition of "sale" and, hence, the tax accrues when the gasoline is sold from the distributor's retail tank to a purchaser. 1960-61 Op. Att'y Gen. p. 536.

Meaning of "or any other accounted for or unaccounted for disposition" in definition of "sale".

- When the General Assembly added the phrase "or any other accounted for or unaccounted for disposition" the legislature meant to include in the definition of the taxable event any delivery made by the distributor to a dealer in the course of distributing gasoline. 1960-61 Op. Att'y Gen. p. 533.

RESEARCH REFERENCES

C.J.S.

- 39A C.J.S., Highways, §§ 1, 3. 53 C.J.S., Licenses, §§ 5, 55, 103. 60 C.J.S., Motor Vehicles, §§ 1 et seq., 65.

ALR.

- What constitutes a sale "at retail" within federal retailers' excise tax statute (26 USC (IRC 1954) chap 31), 93 A.L.R.2d 1120.

What constitutes manufacturing and who is a manufacturer under tax laws, 17 A.L.R.3d 7.


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