Georgia Code
Article 1 - Motor Fuel Tax
§ 48-9-15. Officers Required to Assist in Enforcing Article; Powers

The commissioner of public safety, each sheriff, and each peace officer shall assist in enforcing this article. Each officer shall have the powers necessary for the enforcement and administration of this article including the power to make arrests, serve process, and appear in court.
History. Code 1933, § 92-1416, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5020, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5014, enacted by 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