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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 9 - Motor Fuel and Road Taxes
Article 1 - Motor Fuel Tax
- § 48-9-1. Short Title
- § 48-9-2. Definitions
- § 48-9-3. Levy of Excise Tax; Rate; Taxation of Motor Fuels Not Commonly Sold or Measured by Gallon; Rate; Prohibition of Tax on Motor Fuel by Political Subdivisions; Exception; Exempted Sales
- § 48-9-4. Requirement of Distributor's License; Validity and Nonassignability; Application; Procedure; Contents; Filing Fee; Bond; Amount; Conditions; Release and Discharge of Surety
- § 48-9-5. Licensing as Distributors of Fuel Oils, Compressed Petroleum Gas, or Special Fuel Persons Having Both Highway and Nonhighway Use of Such Fuel and Resellers; Purchases of Such Fuel by Licensees Exempt
- § 48-9-6. Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License
- § 48-9-7. Discontinuance, Sale, or Transfer of Distributor's Operations; Notice to Commissioner; Time; Contents; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Effect of Failure to Give Notice
- § 48-9-8. Tax Reports From Distributors; Quarterly or Annual; Contents; Payment; Time; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices
- § 48-9-9. Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers
- § 48-9-10. Refunds of Motor Fuel Taxes, in General; Application for Refund Permit; Contents; Refunds to Persons Using Gasoline for Agricultural Purposes; Amount; Retailers; Separate Claims; Amount; Interest
- § 48-9-10.1. Refunds of Sales and Use Taxes to Credit Card Issuers
- § 48-9-11. Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty
- § 48-9-12. Powers of the Commissioner; Notice of Cancellation of License; Retention of Bonds; Public Inspection of Records; Assessment Based on Commissioner's Estimate; Agreements for Time Extension; List of Licensed Distributors
- § 48-9-13. Assessments of Deficiencies; Time Limits; Timely Return; False or Fraudulent Return; No Return; Filing of Statement by Sheriff, Receiver, or Other Officer Upon Sale of Distributor's Property; Contents
- § 48-9-14. Second Motor Fuel Tax; Rate; Exemptions; Applicability of Article 1 of Chapter 8 of This Title
- § 48-9-15. Officers Required to Assist in Enforcing Article; Powers
- § 48-9-16. Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations
- § 48-9-17. Violations of Article; Penalties
- § 48-9-18. Operation Without Distributor's License; Assessment of Penalty in Lieu of Taxes
- § 48-9-19. Cooperative Agreements With Other States
- § 48-9-20. Temporary Exemption of Motor Fuels From State Sales and Use Tax, Excise Tax, and Second Motor Fuel Tax
RESEARCH REFERENCES
ALR.
- State or political subdivision as subject to license or sales tax, 60 A.L.R. 878; 67 A.L.R. 1310; 159 A.L.R. 365.
Constitutionality and construction of gasoline inspection and tax statutes, 84 A.L.R. 839; 111 A.L.R. 185.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 A.L.R. 263; 174 A.L.R. 1263.
Municipality as subject to state license or excise taxes, 159 A.L.R. 365.
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