Georgia Code
Chapter 9 - Motor Fuel and Road Taxes
Article 2 - Road Tax on Motor Carriers

§ 48-9-30. Definitions - As used in this article, the term: History. Ga. L....

§ 48-9-31. Road Tax on Motor Carriers; Rate; Basis of Calculation; Additional Tax - A road tax for the privilege of using the streets...

§ 48-9-32. Payment of Road Tax; Time; Calculation on Amount of Motor Fuel Used in State; Formula - For the purposes of making payment of taxes and filing...

§ 48-9-33. Reports of Motor Carriers; Time; Exemption - Every motor carrier subject to the road tax imposed by...

§ 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 - History. Ga. L. 1968, p. 360, § 8; Code 1933,...

§ 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 - Every motor carrier subject to the road tax shall be...

§ 48-9-36. Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applicant’s Records; Procedure for Issuance of Refunds; Interest - History. Ga. L. 1968, p. 360, § 5; Ga. L....

§ 48-9-37. Lessee and Lessor of Motor Vehicles as Motor Carriers; Determination of Status; Primary Liability; Effect of Failure to Discharge Liability - History. Ga. L. 1968, p. 360, § 7; Code 1933,...

§ 48-9-38. Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Temporary Authorizations; Temporary Permits; Fee - History. Ga. L. 1968, p. 360, § 9; Code 1933,...

§ 48-9-39. Violation of Code Section 48-9-38; Penalty - History. Ga. L. 1968, p. 360, § 18; Code 1933,...

§ 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 - History. Ga. L. 1968, p. 360, § 10; Code 1933,...

§ 48-9-41. Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Procedures for Collection - History. Ga. L. 1968, p. 360, § 11; Ga. L....

§ 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...

§ 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...

§ 48-9-44. Powers of Revenue Agents in Enforcement of Article - Each person appointed by the commissioner as a special agent...

§ 48-9-45. Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other Punitive Measures - History. Ga. L. 1968, p. 360, § 12; Code 1933,...

§ 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 - History. Ga. L. 1968, p. 360, § 17; Code 1933,...