Georgia Code
Article 2 - Road Tax on Motor Carriers
§ 48-9-43. Assistance by Department of Public Safety in Administration and Enforcement of Article; Powers

The commissioner of public safety shall utilize the personnel of the Department of Public Safety as necessary to assist in enforcing this article. The officers of the Department of Public Safety shall have the powers of peace officers including, but not limited to, the powers of making arrests, serving process, and appearing in court in all matters relating to the administration and enforcement of this article.
History. Ga. L. 1968, p. 360, § 14; Code 1933, § 91A-5114, enacted by Ga. L. 1978, p. 309, § 2.

Structure 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