2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 6 - Excise Tax on Sale or Use of Energy (§§ 48-13-110 — 48-13-128)
Annotations
Notes
Editor’s notes.Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.”
Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.”
Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability.
Research References & Practice Aids
Law reviews.For article on the 2012 enactment of this article, see 29 Georgia St. U. L. Rev. 112 (2012).
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 13
- § 48-13-110. Definitions
- § 48-13-111. Creation of special districts
- § 48-13-112. Levy and collection of excise tax on sale or use of energy
- § 48-13-113. Notice of meeting to determine levy
- § 48-13-114. Adoption of ordinance levying excise tax within special district
- § 48-13-115. Nonparticipation of county within special district to enter into intergovernmental agreement
- § 48-13-116. Imposition of excise tax; effective date; limitations
- § 48-13-117. Procedures for payment, collection, and assessment; refund claims; contingent contract or arrangement for assessment of liability prohibited
- § 48-13-118. Separate revenue schedule required
- § 48-13-119. Transmittal of returns and remission of taxes due; form of returns; estimated tax liability
- § 48-13-120. Extension of time for making returns; penalties and interest; failure to make return
- § 48-13-121. Keeping and preservation of records, exemption certificates, and books of account; records to be open to examination; audits and examinations
- § 48-13-122. Authority to waive penalties
- § 48-13-123. Failure to make returns or pay full amount of tax; penalties and interest
- § 48-13-124. Willful failure to collect tax; misdemeanor; punishment
- § 48-13-125. False or fraudulent return; penalty
- § 48-13-126. Failure or refusal to furnish return; punishment
- § 48-13-127. Willful failure to keep records or open records to inspection; punishment
- § 48-13-128. Violation of article; punishment
