2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 9 - Motor Fuel and Road Taxes


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.

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