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2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46)
Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20)
- Section 48-9-1 - Short title
- Section 48-9-2 - [Effective Until 1/1/2026] Definitions
- Section 48-9-2 - [Effective 1/1/2026] Definitions
- Section 48-9-3 - [Effective Until 1/1/2026] 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
- Section 48-9-3 - [Effective 1/1/2026] 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
- Section 48-9-4 - Distributor's license required; validity and nonassignability; application procedure; fee; bond; release and discharge of surety
- Section 48-9-5 - Distributor's license optional for compressed petroleum gas or special fuel with both highway and nonhighway uses; resellers of fuel oils, compressed petroleum gas, or special fuel
- Section 48-9-6 - Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license
- Section 48-9-7 - Discontinuance, sale, or transfer of distributor's operations; notice to commissioner; payment of taxes concurrent with discontinuance, sale, or transfer; failure to give notice
- Section 48-9-8 - [Effective Until 1/1/2026] Tax reports from distributors; quarterly or annual; contents; payment; time; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices
- Section 48-9-8 - [Effective 1/1/2026] Tax reports from distributors; quarterly or annual; contents; payment; time; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices
- Section 48-9-9 - [Effective Until 1/1/2026] Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers
- Section 48-9-9 - [Effective 1/1/2026] Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers
- Section 48-9-10 - Refunds of motor fuel taxes; refund permits generally; refunds to persons using gasoline for agricultural purposes; amounts and interest
- Section 48-9-10.1 - Refunds of sales and use taxes to credit card issuers
- Section 48-9-11 - Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty
- Section 48-9-12 - [Effective Until 1/1/2026] 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
- Section 48-9-12 - [Effective 1/1/2026] 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
- Section 48-9-13 - Assessments of deficiencies; time limits for returns; false or fraudulent return; failure to return; filing of statement by sheriff, receiver, or other officer upon sale of distributor's property
- Section 48-9-14 - [Repealed] [Reserved] Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title
- Section 48-9-15 - Officers required to assist in enforcing article; powers
- Section 48-9-16 - Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations
- Section 48-9-17 - Violations of article; penalties
- Section 48-9-18 - Operation without distributor's license; assessment of penalty in lieu of taxes
- Section 48-9-19 - Cooperative agreements with other states
- Section 48-9-20 - [Repealed] Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax
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