Georgia Code
Article 2 - Powers and Duties Generally
§ 45-12-22. Suspension of Collection of Taxes

History. Laws 1821, Cobb’s 1851 Digest, p. 1025; Code 1863, § 76; Code 1868, § 70; Code 1873, § 75; Code 1882, § 75; Civil Code 1895, § 139; Civil Code 1910, § 162; Code 1933, § 40-205; Ga. L. 2015, p. 236, § 4-1/HB 170; Ga. L. 2016, p. 846, § 45/HB 737; Ga. L. 2018, Ex. Sess., p. ES7, § 1-1/HB 5EX.
The 2015 amendment, effective July 1, 2015, designated the previously existing provisions of this Code section as subsection (a); in subsection (a), substituted “Except as provided in subsection (b) of this Code section, the” for “The” at the beginning, and inserted “or she” near the end; and added subsection (b).
The 2016 amendment, effective May 3, 2016, part of an Act to revise, modernize, and correct the Code, substituted “state motor fuel taxes under” for “state motor fuel under” in the first sentence of subsection (b).
The 2018 Ex. Sess. amendment, effective November 17, 2018, in subsection (b), inserted “or taxes levied on the sale or use of jet fuel as such term is defined in Code Section 48-8-2” at the end of the first sentence, inserted “or taxes levied on the sale or use of jet fuel” in the middle of the second sentence, and inserted “or taxes on the sale or use of jet fuel suspended or modified” near the beginning of the third sentence.
Cross references.
Preservation of state’s sovereign right of taxation, Ga. Const. 1983, Art. VII, Sec. I, Para. I.
Editor’s notes.
Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Transportation Funding Act of 2015.’ ”
Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: “It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state.”
Ga. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” This Act became effective July 1, 2015.
Ga. L. 2021, Ex. Sess., p. HR 3EX, provides for the ratification of the suspension of collection of motor fuel and diesel fuel taxes as declared by Executive Order Nos. 05.10.21.02, 05.14.21.01, 05.21.21.01, and 05.28.21.03 issued by Governor Brian P. Kemp in response to a state of emergency for petroleum shortage resulting from the cyberattack installed ransomware on Colonial Pipeline Company's Information Technology systems.
Law reviews.
For article on the 2015 amendment of this Code section, see 32 Ga. St. U. L. Rev. 261 (2015).

Structure Georgia Code