Georgia Code
Article 1 - Motor Fuel Tax
§ 48-9-1. Short Title

This article shall be known and may be cited as the “Motor Fuel Tax Law.”
History. Code 1933, § 92-1401, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 9 - Motor Fuel and Road Taxes

Article 1 - Motor Fuel Tax

§ 48-9-1. Short Title

§ 48-9-2. Definitions

§ 48-9-3. 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

§ 48-9-4. Requirement of Distributor’s License; Validity and Nonassignability; Application; Procedure; Contents; Filing Fee; Bond; Amount; Conditions; Release and Discharge of Surety

§ 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

§ 48-9-6. Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License

§ 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

§ 48-9-8. Tax Reports From Distributors; Quarterly or Annual; Contents; Payment; Time; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices

§ 48-9-9. Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers

§ 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

§ 48-9-10.1. Refunds of Sales and Use Taxes to Credit Card Issuers

§ 48-9-11. Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty

§ 48-9-12. 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

§ 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

§ 48-9-15. Officers Required to Assist in Enforcing Article; Powers

§ 48-9-16. Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations

§ 48-9-17. Violations of Article; Penalties

§ 48-9-18. Operation Without Distributor’s License; Assessment of Penalty in Lieu of Taxes

§ 48-9-19. Cooperative Agreements With Other States