Georgia Code
Article 1 - Motor Fuel Tax
§ 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

History. Code 1933, § 92-1409, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, §§ 91A-5007, 91A-5013, 91A-5014, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5008, enacted by Ga. L. 1979, p. 5, § 102; Ga. L. 1980, p. 10, §§ 32, 33; Ga. L. 1990, p. 799, § 3; Ga. L. 1995, p. 359, § 4; Ga. L. 2004, p. 425, § 4; Ga. L. 2005, p. 159, § 25/HB 488; Ga. L. 2019, p. 932, § 1/SB 127.
The 2019 amendment, effective May 7, 2019, in subsection (a), inserted “electronically” in the first sentence, and inserted “prescribe the manner by which such reports are electronically filed and may” in the second sentence. See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2005.’ ”
Ga. L. 2019, p. 932, § 2/SB 127, not codified by the General Assembly, provides, in part, that this Act shall be applicable to returns filed on or after July 1, 2019.

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