A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall be equivalent to the taxes imposed by Article 1 of this chapter and shall be calculated on the amount of motor fuel used by the motor carrier in its operations within this state. Except as credit for certain taxes as provided in this article, the tax imposed on motor carriers by this Code section is in addition to taxes imposed on motor carriers by any other law.
History. Ga. L. 1968, p. 360, § 2; Code 1933, § 91A-5102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 36.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 9 - Motor Fuel and Road Taxes
Article 2 - Road Tax on Motor Carriers
§ 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
§ 48-9-39. Violation of Code Section 48-9-38; Penalty
§ 48-9-44. Powers of Revenue Agents in Enforcement of Article