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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 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46)
- Section 48-9-30 - Definitions
- Section 48-9-31 - Road tax on motor carriers; rate; basis of calculation; additional tax
- Section 48-9-32 - Payment of road tax; time; calculation on amount of motor fuel used in state; formula
- Section 48-9-33 - Reports of motor carriers; time; exemption
- Section 48-9-34 - Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds; required inclusion of certain motor carriers
- Section 48-9-35 - Credit against road tax for payment of motor fuel tax; evidence of payments; subsequent application of credit exceeding amount of road tax; limit
- Section 48-9-36 - Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant's records; procedure for issuance of refunds; interest
- Section 48-9-37 - Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability
- Section 48-9-38 - Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee
- Section 48-9-39 - Violation of Code Section 48-9-38; penalty
- Section 48-9-40 - Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; agreements with certain jurisdictions for cooperative audits
- Section 48-9-41 - Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection
- Section 48-9-42 - Secretary of State as agent of nonresident motor carriers for service of process or notice
- Section 48-9-43 - Assistance by Department of Public Safety in administration and enforcement of article; powers
- Section 48-9-44 - Powers of revenue agents in enforcement of article
- Section 48-9-45 - Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures
- Section 48-9-46 - Making false statement for purpose of obtaining credit, refund, or reduction of liability for tax imposed by article; willful failure to file report; penalty
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