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2023 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 - Requirement of distributor's license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety
- Section 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
- 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; time; contents; payment of taxes concurrent with discontinuance, sale, or transfer; effect of 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, in general; application for refund permit; contents; refunds to persons using gasoline for agricultural purposes; amount; retailers; separate claims; amount; 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; timely return; false or fraudulent return; no return; filing of statement by sheriff, receiver, or other officer upon sale of distributor's property; contents
- Section 48-9-14 - [Repealed] 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
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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