2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 1 - GENERAL PROVISIONS
§ 48-8-17.1 - (For effective date, see note.) Ratification of Executive Order on prepaid taxes; suspension of provisions

O.C.G.A. 48-8-17.1 (2010)
48-8-17.1. (For effective date, see note.) Ratification of Executive Order on prepaid taxes; suspension of provisions.


(a) The General Assembly finds that:

(1) (For effective date, see note.) Sonny Perdue, as Governor of Georgia, issued an Executive Order ("EO 06.02.08.01") that suspended the collection of any rate of prepaid taxes as defined in Code Section 48-8-2 to the extent it differed from the rate levied as of January 1, 2008, pursuant to Code Section 48-9-14 as it applied to sales of motor fuel and aviation gasoline as those terms are defined in Code Section 48-9-2 until the General Assembly acts upon the suspension;

(2) Such suspension maintained the rate of prepaid state taxes for motor fuel and gasoline at the January 1, 2008, rate instead of allowing the rate to increase;

(3) Such suspension was warranted given the sharp increase in motor fuel and gasoline prices;

(4) Motor fuel and gasoline prices have recently declined such that ending the suspension provided for in EO 06.02.08.01 on the last moment of December 31, 2008, will have resulted in a rate of prepaid state taxes on motor fuel and gasoline being lower than if the suspension provided for in EO 06.02.08.01 remained in effect on January 1, 2009; and

(5) Such reduced rate of taxation will continue to provide meaningful relief to the taxpayers of Georgia.

(b) The General Assembly of Georgia ratifies the Executive Order of the Governor dated November 26, 2008, and filed in the official records of the Office of the Governor as Executive Order 11.26.08.01 which terminated the suspension provided for in EO 06.02.08.01 as of the last moment of December 31, 2008.

(c) The suspension provided for in EO 06.02.08.01 terminated as of the last moment of December 31, 2008.

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