2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 9 - Motor Fuel and Road Taxes (Arts. 1 — 2)
Article 2 - Road Tax on Motor Carriers (§§ 48-9-30 — 48-9-46)
Annotations
Opinion Notes
OPINIONS OF THE ATTORNEY GENERAL Editor’s notes.In light of the similarity of the statutory provisions, opinions under Ga. L. 1937, p. 167, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
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 are of the nature of a road use tax. This was true because the funds collected must be used to construct and maintain the highways. 1963-65 Ga. Op. Att'y Gen. 92 (decided under Ga. L. 1937, p. 167).
Research References & Practice Aids
Cross references.Motor carriers generally, § 40-1-50 et seq.
RESEARCH REFERENCES ALR.Constitutionality of statutes or ordinances for taxation of common carriers by automobile, 75 A. L. R. 13.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A. L. R. 1011.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 9
- § 48-9-30. Definitions
- § 48-9-31. Road tax on motor carriers; rate; basis of calculation; additional tax
- § 48-9-32. Payment of road tax; time; calculation on amount of motor fuel used in state; formula
- § 48-9-33. Reports of motor carriers; time; exemption
- § 48-9-34. Joint reports by passenger motor carriers; basis of calculation of taxes due; liability; contents of reports; credits and refunds
- § 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
- § 48-9-36. Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant’s records; procedure for issuance of refunds; interest
- § 48-9-37. Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability
- § 48-9-38. Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee
- § 48-9-39. Violation of Code Section 48-9-38; penalty
- § 48-9-40. Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; multi-jurisdictional, cooperative audits
- § 48-9-41. Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection
- § 48-9-42. Secretary of State as agent of nonresident motor carriers for service of process or notice
- § 48-9-43. Assistance by Department of Public Safety in administration and enforcement of article; powers
- § 48-9-44. Powers of revenue agents in enforcement of article
- § 48-9-45. Violation of registration provisions; untimely reports; failure to pay; penalties; interest; other punitive measures
- § 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
