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

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Motor Fuel and Road Taxes
  5. Motor Fuel Tax
  6. Tax Reports From Distributors; Quarterly or Annual; Contents; Payment; Time; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices

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  1. For the purpose of determining the amount of tax imposed by paragraph (1) of subsection (a) of Code Section 48-9-3, each distributor shall file electronically with the commissioner by the twentieth day of each calendar month a report for the preceding month's activities. By regulation, the commissioner may prescribe the manner by which such reports are electronically filed and may permit distributors having a quarterly or annual tax not in excess of amounts set by the commissioner to file quarterly or annual reports.
  2. At the time of submitting the report required by subsection (a) of this Code section, the distributor shall pay to the commissioner the tax imposed by paragraph (1) of subsection (a) of Code Section 48-9-3 on all gasoline, fuel oils, compressed petroleum gas, special fuel, and aviation gasoline sold or used in this state during the preceding calendar month, less an allowance of 1 percent of the tax as compensation to cover losses and expenses incurred in reporting the tax to the state. The allowance shall not be deductible unless the report and payment of tax are made on or before the twentieth day of the month as required by this article.
    1. Each distributor and each aviation gasoline dealer licensed by the commissioner shall keep such records as the commissioner shall require for the effective administration of this article and for the reporting and justification of the amount of tax liability. The records shall include, but are not limited to, all motor fuel received, sold, delivered, or used within this state and all motor fuel exported from this state for a period of three years. Invoices, bills of lading, and other papers shall be maintained in an auditable manner to support the reports filed with the commissioner. When an exemption from the taxes imposed by this article has been taken by the distributor, the records and papers of the distributor must account for the motor fuel and the exemption from the taxes imposed.
    2. All other persons receiving motor fuel in bulk quantities for sale, distribution, use, or consumption and not specifically covered by this article shall maintain and keep records of motor fuel received and all invoices, bills of lading, and other records required by the commissioner for a period of three years.
    3. Every person who sells motor fuel at retail shall make the sales through pumps equipped with meters or totalizers. Every person making sales must maintain for a period of three years records of gallons received and sold to account for all motor fuel.
    4. The commissioner or his authorized agents shall have the right during regular business hours to inspect the books and records of any distributor, aviation gasoline dealer, or any other person who receives, sells, uses, or consumes motor fuel. The commissioner or his agents may inspect the books and records of any person who the commissioner may believe has information that could be necessary to the enforcement of any revenue law of this state.
    5. Every person who sells or delivers dyed fuel oil shall put on the face of the delivery document or invoice, or both if both are used, a notice that the product is dyed and is not for highway use. The commissioner may by regulation provide that any notice conforming to regulations promulgated by either the United States Environmental Protection Agency or Internal Revenue Service will be sufficient notice for purposes of this Code section.

(Code 1933, § 92-1409, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, §§ 91A-5007, 91A-5013, 91A-5014, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5008, enacted by Ga. L. 1979, p. 5, § 102; Ga. L. 1980, p. 10, §§ 32, 33; Ga. L. 1990, p. 799, § 3; Ga. L. 1995, p. 359, § 4; Ga. L. 2004, p. 425, § 4; Ga. L. 2005, p. 159, § 25/HB 488; Ga. L. 2019, p. 932, § 1/SB 127.)

The 2019 amendment, effective May 7, 2019, in subsection (a), inserted "electronically" in the first sentence, and inserted "prescribe the manner by which such reports are electronically filed and may" in the second sentence. See Editor's notes for applicability.

Editor's notes.

- Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2005.'"

Ga. L. 2019, p. 932, § 2/SB 127, not codified by the General Assembly, provides, in part, that this Act shall be applicable to returns filed on or after July 1, 2019.

JUDICIAL DECISIONS

Cited in Strickland v. Phillips Petro. Co., 248 Ga. 582, 284 S.E.2d 271 (1981).

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, §§ 507, 509.


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