Georgia Code
Title 48 - Revenue and Taxation
Chapter 9 - Motor Fuel and Road Taxes

Article 1 - Motor Fuel Tax

§ 48-9-1. Short Title - This article shall be known and may be cited as...

§ 48-9-2. Definitions - As used in this article, the term: (.1) “Agricultural field...

§ 48-9-3. Levy of Excise Tax; Rate; Taxation of Motor Fuels Not Commonly Sold or Measured by Gallon; Rate; Prohibition of Tax on Motor Fuel by Political Subdivisions; Exception; Exempted Sales - (1.1) (A) Beginning on July 1, 2016, and annually thereafter,...

§ 48-9-4. Requirement of Distributor’s License; Validity and Nonassignability; Application; Procedure; Contents; Filing Fee; Bond; Amount; Conditions; Release and Discharge of Surety - History. Code 1933, § 92-1405, enacted by Ga. L. 1978,...

§ 48-9-5. Licensing as Distributors of Fuel Oils, Compressed Petroleum Gas, or Special Fuel Persons Having Both Highway and Nonhighway Use of Such Fuel and Resellers; Purchases of Such Fuel by Licensees Exempt - History. Code 1933, § 92-1406, enacted by Ga. L. 1978,...

§ 48-9-6. Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License - History. Code 1933, § 92-1407, enacted by Ga. L. 1978,...

§ 48-9-7. Discontinuance, Sale, or Transfer of Distributor’s Operations; Notice to Commissioner; Time; Contents; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Effect of Failure to Give Notice - History. Code 1933, § 92-1408, enacted by Ga. L. 1978,...

§ 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,...

§ 48-9-9. Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers - (A) The true name and address of the person from...

§ 48-9-10. Refunds of Motor Fuel Taxes, in General; Application for Refund Permit; Contents; Refunds to Persons Using Gasoline for Agricultural Purposes; Amount; Retailers; Separate Claims; Amount; Interest - History. Code 1933, § 92-1411, enacted by Ga. L. 1978,...

§ 48-9-10.1. Refunds of Sales and Use Taxes to Credit Card Issuers - History. Code 1981, § 48-9-10.1 , enacted by Ga. L....

§ 48-9-11. Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty - History. Ga. L. 1946, p. 19, § 1; Code 1933,...

§ 48-9-12. Powers of the Commissioner; Notice of Cancellation of License; Retention of Bonds; Public Inspection of Records; Assessment Based on Commissioner’s Estimate; Agreements for Time Extension; List of Licensed Distributors - History. Code 1933, § 92-1413, enacted by Ga. L. 1978,...

§ 48-9-13. Assessments of Deficiencies; Time Limits; Timely Return; False or Fraudulent Return; No Return; Filing of Statement by Sheriff, Receiver, or Other Officer Upon Sale of Distributor’s Property; Contents - History. Code 1933, § 92-1414, enacted by Ga. L. 1978,...

§ 48-9-15. Officers Required to Assist in Enforcing Article; Powers - The commissioner of public safety, each sheriff, and each peace...

§ 48-9-16. Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations - such person shall be subject to a penalty of $1,000.00...

§ 48-9-17. Violations of Article; Penalties - History. Code 1933, § 92-1418, enacted by Ga. L. 1978,...

§ 48-9-18. Operation Without Distributor’s License; Assessment of Penalty in Lieu of Taxes - If any person required by this article to hold an...

§ 48-9-19. Cooperative Agreements With Other States - History. Code 1981, § 48-9-19 , enacted by Ga. L....

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,...