Georgia Code
Article 2 - Road Tax on Motor Carriers
§ 48-9-42. Secretary of State as Agent of Nonresident Motor Carriers for Service of Process or Notice

The acceptance by a nonresident motor carrier of the rights and privileges conferred by law permitting the operation of motor vehicles on the public highways of this state, as evidenced by the operation of a motor vehicle by the nonresident either personally or through an agent or employee on the public highways of this state, or by the operation by the nonresident either personally or through an agent or employee of a motor vehicle on the public highways of this state other than as so permitted or regulated, shall be deemed equivalent to the appointment by the nonresident motor carrier of the Secretary of State or his successor in office as his agent for service of process or notice in any action, assessment proceedings, or other proceeding against him or his personal representative arising out of or by reason of any provision of this article relating to the motor vehicle or relating to the liability for road tax with respect to operation of the motor vehicle on the highways of this state. The acceptance or operation shall be an acknowledgment by the nonresident motor carrier of his agreement that any such process against or notice to him or his personal representative shall be of the same legal force and validity as if the process or notice were served on him personally or on his personal representative.
History. Ga. L. 1968, p. 360, § 13; Code 1933, § 91A-5113, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 9 - Motor Fuel and Road Taxes

Article 2 - Road Tax on Motor Carriers

§ 48-9-30. Definitions

§ 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

§ 48-9-34. Joint Reports by Passenger Motor Carriers; Basis of Calculation of Taxes Due; Liability; Contents of Reports; Credits and Refunds; Required Inclusion of Certain Motor Carriers

§ 48-9-35. Credit Against Road Tax for Payment of Motor Fuel Tax; Evidence of Payments; Subsequent Application of Credit Exceeding Amount of Road Tax; Limit

§ 48-9-36. Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applicant’s Records; Procedure for Issuance of Refunds; Interest

§ 48-9-37. Lessee and Lessor of Motor Vehicles as Motor Carriers; Determination of Status; Primary Liability; Effect of Failure to Discharge Liability

§ 48-9-38. Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Temporary Authorizations; Temporary Permits; Fee

§ 48-9-39. Violation of Code Section 48-9-38; Penalty

§ 48-9-40. Keeping and Preservation of Records; Inspection; Estimate of Amount of Road Tax Due; Prima-Facie Evidence; Burden of Proof; Agreements With Certain Jurisdictions for Cooperative Audits

§ 48-9-41. Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Procedures for Collection

§ 48-9-42. Secretary of State as Agent of Nonresident Motor Carriers for Service of Process or Notice

§ 48-9-43. Assistance by Department of Public Safety in Administration and Enforcement of Article; Powers

§ 48-9-44. Powers of Revenue Agents in Enforcement of Article

§ 48-9-45. Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other Punitive Measures

§ 48-9-46. Making False Statement for Purpose of Obtaining Credit, Refund, or Reduction of Liability for Tax Imposed by Article; Willful Failure to File Report; Penalty