2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 9 - Motor Fuel and Road Taxes (Arts. 1 — 2)
Article 1 - Motor Fuel Tax (§§ 48-9-1 — 48-9-20)
Annotations
Opinion Notes
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes.In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-14, prior to amendment by Ga. L. 1978, p. 186, § 1, which were subsequently repealed but were succeeded by provisions in this Code section, are included in the annotations for this Code section.
Nature of tax. —Motor fuel tax laws, found in former Code 1933, Ch. 92-14 and Ga. L. 1968, p. 360 showed that the motor fuel taxes were of the nature of a road use tax. This is true because the funds collected must be used to construct and maintain the highways. 1963-65 Ga. Op. Att'y Gen. 92 (decided under former Code 1933, Ch. 92-14).
Construction of “use”. —Word “use” as applied to motor fuel and as employed in former Code 1933, Ch. 92-14 meant to consume by combustion in a motor or for cleaning purposes or other uses that either consume it or at least render it unsuitable for future use as fuel for a motor. The word “use” as applied to motor fuel does not embrace storage and withdrawal. Thompson v. Eastern Air Lines, 200 Ga. 216, 39 S. E.2d 225, 1946 Ga. LEXIS 439 (1946) (decided under former Code 1933, Ch. 92-14).
Any transfer of possession made by a distributor to a dealer in the course of distributing motor fuel was a taxable eventunder former Code 1933, Ch. 92-14. 1971 Op. Att'y Gen. No. 71-134 (decided under former Code 1933, Ch. 92-14).
County health department was not exempt from payment of taxes on gasolineimposed by former Code 1933, Ch. 92-14. 1969 Op. Att'y Gen. No. 69-513 (decided under former Code 1933, Ch. 92-14).
Representative from a foreign country was not exemptfrom former Code 1933, Ch. 92-14 or Ga. L. 1951, p. 360. 1962 Ga. Op. Att'y Gen. 514 (decided under former Code 1933, Ch. 92-14).
Most favored nation clause of treaty with Belgium exempts Belgian officials from motor fuel taxes. —Exemption of officials does not extend to consular employees, and the exemption would not apply to the officers in the absence of a treaty. 1970 Op. Att’y Gen. No. U70-233 (decided under former Code 1933, Ch. 92-14).
Research References & Practice Aids
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.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 9
- § 48-9-1. Short title
- § 48-9-2. [Effective until January 1, 2027] Definitions
- § 48-9-2. [Effective January 1, 2027, until January 1, 2028] Definitions
- § 48-9-2. [Effective January 1, 2028] Definitions
- § 48-9-3. [Effective until January 1, 2027] Levy of excise tax; rates; exemptions; prohibition on tax by political subdivisions
- § 48-9-3. [Effective January 1, 2027, until January 1, 2028] Levy of excise tax; rates; exemptions; prohibition on tax by political subdivisions
- § 48-9-3. [Effective January 1, 2028] Levy of excise tax; rates; exemptions; prohibition on tax by political subdivisions
- § 48-9-4. Distributor’s license required; validity and nonassignability; application procedure; fee; bond; release and discharge of surety
- § 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
- § 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; payment of taxes concurrent with discontinuance, sale, or transfer; failure to give notice
- § 48-9-8. [Effective until January 1, 2028] Tax reports from distributors; payments; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices
- § 48-9-8. [Effective January 1, 2028] Tax reports from distributors; payments; business records of distributors, resellers, and retailers; inspection; dyed fuel oil notices
- § 48-9-9. [Effective until January 1, 2028] Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers
- § 48-9-9. [Effective January 1, 2028] 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; refund permits generally; refunds to persons using gasoline for agricultural purposes; amounts and 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. [Effective until January 1, 2028] Licensing; enforcement; powers and duties of commissioner
- § 48-9-12. [Effective January 1, 2028] Licensing; enforcement; powers and duties of commissioner
- § 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
- § 48-9-14. [Reserved] 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. [Repealed] Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax
