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Georgia Statutes, Title 48

Georgia/Statutes

← All Georgia coverage

Title 48

19 chapters · 1,201 sections in this title.

All chapters in Title 481,201 Ch 5, AD VALOREM TAXATION OF PROPERTY333 Ch 8, SALES AND USE TAXES289 Ch 7, INCOME TAXES160 Ch 13, SPECIFIC, BUSINESS, AND OCCUPATION TAXES112 Ch 2, STATE ADMINISTRATIVE ORGANIZATION, A…65 Ch 4, TAX SALES46 Ch 6, TAXATION OF INTANGIBLES36 Ch 9, MOTOR FUEL AND ROAD TAXES36 Ch 3, TAX EXECUTIONS35 Ch 11, TAXES ON TOBACCO AND VAPING PRODUCTS32 Ch 16, TAX AMNESTY PROGRAM12 Ch 15, EXCISE TAX ON MARIJUANA AND CONTROLL…11 Ch 1, GENERAL PROVISIONS10 Ch 16A, PROPERTY TAX AMNESTY PROGRAM10

36 sections·Filtered byTitle 48✕Ch 9✕

O.C.G.A. § 48-9-1 Short title
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This article shall be known and may be cited as the “Motor Fuel Tax Law.” enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102. History. Code 1933, § 92-1401, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5001,
O.C.G.A. § 48-9-10 Refunds of motor fuel taxes; refund permits generally; refunds to persons using gasoline for agricultural purposes; amounts and interest
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(a)(1) Retail dealers and persons using gasoline for agricultural purposes are entitled to a refund of motor fuel taxes as provided by this Code section. The right to receive any refund shall not be assignable and any assignment shall be void and of no effect. No payment shall be…
O.C.G.A. § 48-9-10.1 Refunds of sales and use taxes to credit card issuers
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(a) As used in this Code section, the term: (1) “Credit card issuer” means the party that extends credit, through the issuance of a credit card, to the qualiﬁed governmental tax-exempt entity that purchases “motor fuel” for “highway use” as those terms are deﬁned under Code Secti…
O.C.G.A. § 48-9-11 Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty

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(a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in th…

O.C.G.A. § 48-9-12 Powers of commissioner; notice of license cancellation; retention of bonds; public inspection of records; estimated assessments; time extensions; list of licensed distributors

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(a) In addition to his other duties and responsibilities to administer this article, the commissioner is empowered and authorized to do, but is not limited to, the following: (1) Deny or cancel any distributor’s or aviation gasoline dealer’s license if the commissioner is of the …

O.C.G.A. § 48-9-13 Assessments of deﬁciencies; time limits for returns; false or fraudulent return; failure to return; ﬁling of statement by sheriff, receiver, or other officer upon sale of distributor’s property

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(a)(1) Except as otherwise provided in paragraph (2) of this subsection, any assessment for taxes due under this article shall be made within the time limits speciﬁed in Code Section 48-2-49. (2) If the distributor has ﬁled a report under this article which contains fraudulent st…

O.C.G.A. § 48-9-15 Officers required to assist in enforcing article; powers

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The commissioner of public safety, each sheriff, and each peace officer shall assist in enforcing this article. Each officer shall have the powers necessary for the enforcement and administration of this article including the power to make arrests, serve process, and appear in co…

O.C.G.A. § 48-9-16 Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to ﬁle returns; dyed fuel oil violations

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(a) When any distributor or other person required to ﬁle a report as provided by this article fails to ﬁle the report within the time prescribed, he shall be subject to a penalty of $50.00 for each such failure. (b) When any distributor fails to pay the tax or any part of the tax…

O.C.G.A. § 48-9-17 Violations of article; penalties

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(a)(1) With respect to this article, it shall be unlawful for any person to: (A) Refuse or neglect to make any required statement, report, or return; (B) Knowingly make, or aid or assist any other person in making, a false statement in a return or report to the commissioner; (C) …

O.C.G.A. § 48-9-18 Operation without distributor’s license; assessment of penalty in lieu of taxes

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If any person required by this article to hold an uncanceled distributor’s license engages in business in this state as a distributor without such a license, thereby incurring a tax liability under this article which, but for the fact that such person was unlicensed, would not ha…

O.C.G.A. § 48-9-19 Cooperative agreements with other states

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(a) The commissioner may enter into cooperative agreements with other states for exchange of information in administering the tax imposed by this article. No agreement, arrangement, declaration, or amendment to an agreement shall be effective until stated in writing and approved …

O.C.G.A. § 48-9-2 Deﬁnitions

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As used in this article, the term: (.1) “Agricultural ﬁeld use” means the use of motor fuel of a type other than gasoline by vehicles licensed under paragraph (.1) of Code Section 40-2-150. Such term shall include the incidental movement over a highway as well as all off-road ope…

O.C.G.A. § 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

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(a)(1) An excise tax is imposed at the rate of 26¢ per gallon on distributors who sell or use motor fuel, other than diesel fuel, within this state. An excise tax is imposed at the rate of 29¢ per gallon on distributors who sell or use diesel fuel within this state. It is the int…

O.C.G.A. § 48-9-4 Distributor’s license required; validity and nonassignability; application procedure; fee; bond; release and discharge of surety

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(a) It is unlawful for any person to act as a distributor unless the person holds an uncanceled distributor’s license issued by the commissioner. Any license issued under this article shall indicate the type of motor fuel the distributor is licensed to distribute. The license iss…

O.C.G.A. § 48-9-5 Distributor’s license optional for compressed petroleum gas or special fuel with both highway and nonhighway uses; resellers of fuel oils, compressed petroleum gas, or special fuel

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(a) Any person who has both highway and nonhighway use of compressed petroleum gas or special fuel may elect to become licensed as a distributor of that type of motor fuel. The distributor shall be qualiﬁed to purchase motor fuel of that type exempt from the taxes imposed by this…

O.C.G.A. § 48-9-6 Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; ﬁling fee; validity and nonassignability of license

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(a) Sellers or consumers of aviation gasoline shall be eligible to become licensed as aviation gasoline dealers. To obtain an aviation gasoline dealer license, the person shall pay a $10.00 fee to and shall ﬁle with the commissioner an application as prescribed by the commissione…

O.C.G.A. § 48-9-7 Discontinuance, sale, or transfer of distributor’s operations; notice to commissioner; payment of taxes concurrent with discontinuance, sale, or transfer; failure to give notice

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(a) When any distributor ceases his operations or has a change in legal entity, the distributor shall notify the commissioner in writing at least ten days prior to the discontinuance, sale, or transfer of the operations. The notice shall give the date of discontinuance, sale, or …

O.C.G.A. § 48-9-8 It shall be the responsibility of the purchaser to notify the distributor when the purchaser is no longer qualiﬁed for the nonhighway exemption

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All applicable taxes must be charged the purchaser until the purchaser is granted a valid distributor’s license for that type of motor fuel. (II) Any such purchaser granted an exemption under subdivision (I) of this division who falsely claims the exemption or fails to rescind th…

O.C.G.A. § 48-9-9 Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers

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(a)(1) A report of all deliveries of motor fuel other than special fuel of a type other than electricity shall be made to the commissioner by: (A) Each of the following companies and carriers transporting motor fuel either in interstate or in intrastate commerce to points within …

O.C.G.A. § 48-9-30 Deﬁnitions

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As used in this article, the term: (1) “Motor carrier” means any person who operates or causes to be operated any motor vehicle, as deﬁned in this Code section, on any highway in this state. (2) “Motor fuel” means any liquid, regardless of its composition or properties, used to p…

O.C.G.A. § 48-9-31 Road tax on motor carriers; rate; basis of calculation; additional tax

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A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall be equivalent to the taxes imposed by Article 1 of this chapter and shall be calculated on the amount of motor fuel used by the motor carrier in its ope…

O.C.G.A. § 48-9-32 Payment of road tax; time; calculation on amount of motor fuel used in state; formula

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For the purposes of making payment of taxes and ﬁling reports pursuant to this article, the year is divided into four quarters of three consecutive months each. The ﬁrst quarter of the year shall consist of the months of January, February, and March. The road tax shall be paid by…

O.C.G.A. § 48-9-33 Reports of motor carriers; time; exemption

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Every motor carrier subject to the road tax imposed by this article shall make to the commissioner on or before the last day of April, July, October, and January such reports of its operations during the quarter of the year ending on the last day of the preceding month as the com…

O.C.G.A. § 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

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Every motor carrier subject to the road tax shall be entitled to a credit on the tax equivalent to the amount of motor fuel tax imposed by Article 1 of this chapter on all motor fuel purchased by the motor carrier during the quarter within this state for use in operations either …

O.C.G.A. § 48-9-36 Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant’s records; procedure for issuance of refunds; interest

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(a) Any motor carrier which accrues credits in excess of 2,000 gallons in any quarter under Code Section 48-9-35 shall be entitled to a refund of the credits subject to the conditions set forth in this Code section. (b) All applications for refunds must be ﬁled with the commissio…

O.C.G.A. § 48-9-37 Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability

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(a) The lessee of a motor vehicle, but not the lessor of a motor vehicle, shall be deemed a motor carrier for the purposes of this article unless otherwise speciﬁcally provided in this Code section. (b) A lessor of motor vehicles may be deemed a motor carrier with respect to moto…

O.C.G.A. § 48-9-38 Requirement of motor vehicle registration card and identiﬁcation marker; validity; renewal; fee; temporary authorizations; temporary permits; fee

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(a) Unless otherwise excluded from the scope of this article, no motor carrier shall operate or cause to be operated in this state any motor vehicle unless and until he has: (1) Registered with the commissioner and secured a motor carrier registration card. A duplicate of the reg…

O.C.G.A. § 48-9-39 Violation of Code Section 48-9-38; penalty

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(a) It shall be unlawful for any person to operate or cause to be operated on any highway in this state any motor vehicle that does not carry the registration card required by Code Section 48-9-38 or any motor vehicle that does not display in the manner prescribed by the commissi…

O.C.G.A. § 48-9-40 Keeping and preservation of records; inspection; estimate of amount of road tax due; prima-facie evidence; burden of proof; multi-jurisdictional, cooperative audits

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(a) Every motor carrier shall keep such records as may be necessary for the effective administration of this article and for the reporting and justiﬁcation of the amount of tax liability pursuant to this article. All such records shall be kept in the form required by the commissi…

O.C.G.A. § 48-9-41 Assessment of deﬁciencies; time limits; timely report; false or fraudulent report; no report; procedures for collection

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(a)(1) When any motor carrier is in default in the payment of any road taxes due under this article, the commissioner shall assess the road taxes due in the manner provided by law. Except as otherwise provided in paragraph (2) of this subsection, any assessment for road taxes due…

O.C.G.A. § 48-9-42 Secretary of State as agent of nonresident motor carriers for service of process or notice

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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 o…

O.C.G.A. § 48-9-43 Assistance by Department of Public Safety in administration and enforcement of article; powers

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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 …

O.C.G.A. § 48-9-44 Powers of revenue agents in enforcement of article

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Each person appointed by the commissioner as a special agent or enforcement officer of the department shall have all the powers of a police officer of this state when engaged in the enforcement of this article. History. Ga. L. 1972, p. 381, § 1; Code 1933, § 91A-5115, enacted by …

O.C.G.A. § 48-9-45 Violation of registration provisions; untimely reports; failure to pay; penalties; interest; other punitive measures

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(a) Whenever any motor carrier operates a motor vehicle in violation of the registration provisions of this article, the motor carrier shall be subject to a penalty of $145.00 for each motor vehicle in violation. (b) Whenever any motor carrier required to ﬁle a report as provided…

O.C.G.A. § 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

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(a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain …

O.C.G.A. § 48-9-34 Deﬁnitions

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Road tax on motor carriers; rate; basis of calculation; additional tax. Payment of road tax; time; calculation on amount of motor fuel used in state; formula. Reports of motor carriers; time; exemption. Joint reports by passenger motor carriers; basis of calculation of taxes due;…