Georgia Code
Part 1 - General Provisions
§ 48-8-17. Suspension of the Collection of Taxes on Motor Fuels and Aviation Gasoline; Ratification of Temporary Suspension

History. Code 1981, § 48-8-17 , enacted by Ga. L. 2015, p. 48, § 1/HB 319; Ga. L. 2017, p. 774, § 48/HB 323.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2017, “April 15, 2015,” was substituted for “on the effective date of this subsection” in the middle of the first sentence of subsection (b).
Editor’s notes.
This Code section formerly pertained to the ratification of Executive Order 06.02.08.01 which provided for a temporary prepaid state tax exemption. The former Code section was based on Code 1981, § 48-8-17 , enacted by Ga. L. 2009, p. 84, § 1/HB 121; Ga. L. 2010, p. 662, § 5/HB 1221 and was repealed by Ga. L. 2011, Ex. Sess., p. 258, § 1/HB 2EX, effective September 21, 2011.
Subsequently, this Code section formerly pertained to the collection of taxes on gasoline and aviation fuel. That former Code section was based on Code 1981, § 48-8-17 , enacted by Ga. L. 2011, Ex. Sess., p. 258, § 1/HB 2EX, and was repealed by Ga. L. 2013, p. 784, § 1/HB 210, effective May 6, 2013.
This Code section formerly pertained to the temporary suspension of the collection of taxes on gasoline and aviation fuel. The former Code section was based on Code 1981, § 48-8-17 , and Ga. L. 2013, p. 784, § 1/HB 210; Ga. L. 2014, p. 866, § 48/SB 340 and was repealed by Ga. L. 2015, p. 48, § 1, effective April 15, 2015.
Law reviews.
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011).

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