Repealed by Ga. L. 2005, p. ES 3, § 2/HB 1EX, effective October 1, 2005.
Editor's notes.- This Code section was based on Code 1981, § 48-9-20, enacted by Ga. L. 2005, p. ES 3, § 2/HB 1EX.
ARTICLE 2 ROAD TAX ON MOTOR CARRIERS
Cross references.
- Motor carriers generally, T. 46, C. 7.
OPINIONS OF THE ATTORNEY GENERAL
Editor's notes.
- In light of the similarity of the statutory provisions, opinions under Ga. L. 1937, p. 167, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
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 are of the nature of a road use tax. This was true because the funds collected must be used to construct and maintain the highways. 1963-65 Op. Att'y Gen. p. 92 (decided under Ga. L. 1937, p. 167).
RESEARCH REFERENCES
ALR.
- Constitutionality of statutes or ordinances for taxation of common carriers by automobile, 75 A.L.R. 13.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.