Title 48 — Title 48
0 chapters · 904 sections in this title.
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. § 48-9-10.1 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 Property taxes
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Exemption for farm products, §§48-5-41, 48-5-41.1. Municipal property taxes. Exemption of agricultural products raised in state, §48-5-356. Tangible real property devoted to bona fide agricultural purposes, §§48-5-7, 48-5-7.1. Sales and use taxes. Exemption of agricultural commodi…
O.C.G.A. § 48-9-12 Motor vehicle ad valorem taxation
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Contesting tax assessments, §48-5-450. Property taxes. Heavy-duty equipment ad valorem taxation. Contesting tax assessment, §48-5-508. Jeopardy assessments, §48-2-51.
O.C.G.A. § 48-9-13 Tax reports, §48-9-8
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Failure to file, §48-9-16. Persons required to file but not licensed as distributors, §48-9-17. REPORTS —Cont’d Motor fuel taxes —Cont’d False or fraudulent reports, §48-9-16. Motor fuel deliveries, §48-9-9. Pipelines. Motor fuel taxes. Deliveries of motor fuel, §48-9-9. Property t…
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 Motor fuel deliveries, §48-9-9
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Resellers. Records, §48-9-8. Retailers. Records, §48-9-8. Refunds to retail dealers, §48-9-10. False swearing on application, §48-9-11. Sale of distributor’s operations, §48-9-7. Sale of distributor’s property, §48-9-13. Sales and use 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. § 48-9-19 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. § 48-9-3 Dealers
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Licensing of sellers and consumers of aviation gasoline as, §48-9-6. Retail dealers. Refunds, §48-9-10. Deficiencies. Assessments, §48-9-13. Definitions, §48-9-2. Deliveries of motor fuel. Reports, §48-9-9. Discontinuance of distributor’s operations, §48-9-7. Distributors. Assessme…
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. § 48-9-32 Basis, §48-9-31
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Passenger motor carriers filing joint reports, §48-9-34. Credits. Against road tax for payment of motor fuel tax, §48-9-35. False statements for purposes of obtaining, §48-9-46. Passenger motor carriers filing joint reports, §48-9-34. Refunds, §48-9-36. Default in payment, §48-9-41…
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. § 48-9-34 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;…
O.C.G.A. § 48-9-37 Venue
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Actions for refunds, §48-2-35. Appeals of orders, rulings or findings of commissioner, §48-2-59. Judicial sales, §48-2-55. Vessels. Contraband articles. Used in violation of title, §§48-2-82 to 48-2-84. Violation of tax laws. Duties of law enforcement officers and tax officials to…
O.C.G.A. § 48-9-38 Income taxes
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Credit for purchase of alternative fuel heavy and medium duty vehicles, §§48-7-29.18, 48-7-29.19. Low emission or zero emission vehicles tax credit, §48-7-40.16. Low emission or zero emission vehicles. Tax credit, §48-7-40.16. Motor fuel taxes. General provisions, §§48-9-1 to 48-…
O.C.G.A. § 48-9-39 State revenue commissioner
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Modernization and improvement of licensing and registration functions, §48-2-19. MOTOR VEHICLES —Cont’d Rental vehicles. Excise tax, §§48-13-90 to 48-13-97. Sales and use taxes. Exemptions, §48-8-3. Taxation. Ad valorem taxation. General provisions, §§48-5-440 to 48-5-478.4. Cont…
O.C.G.A. § 48-9-4 List of licensed distributors, §48-9-12
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Payment of tax, §48-9-8. Penalties and interest, §48-9-16. Records, §48-9-8. Reports, §48-9-8. Sale of distributor’s property, §48-9-13. Electric vehicle charging stations. Taxation of fuels not sold or measured by gallon, §48-9-3. Electronic filing requirements, failure to follow…
O.C.G.A. § 48-9-40 Rate of tax, §48-9-31
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Records. Keeping and preservation, §48-9-40. Reduction of liability. False statements, §48-9-46. Refunds, §48-9-36. False statements for purposes of obtaining, §48-9-46. Passenger motor carriers filing joint reports, §48-9-34. Registration cards and identification markers for motor…
O.C.G.A. § 48-9-42 Sales and use taxes
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Nonresident dealer engaging in business. Appointment of secretary of state as attorney in fact for service, §48-8-65. Perfection of service of process against, §48-8-65. Tobacco and alternative nicotine products taxes. Service on agent of nonresident distributors, §48-11-5. Taxat…
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 Refunds bear no interest, §48-9-36
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Lessee and lessor of motor vehicles deemed motor carriers, §48-9-37. Motor fuel taxes. Credit against road tax for payment of motor fuel tax, §48-9-35. 460 INDEX MOTOR CARRIERS’ ROAD TAX —Cont’d Motor vehicle leases. Lessee and lessor of motor vehicles deemed motor carriers, §48-…
O.C.G.A. § 48-9-46 Taxation
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Road tax on motor carriers. General provisions, §§48-9-30 to 48-9-46. MOTOR CARRIERS’ ROAD TAX, §§48-9-30 to 48-9-46. Additional tax imposed on motor carriers, §48-9-31. Administration of article. Assistance by department of public safety, §48-9-43. Amount of motor fuel used in s…
O.C.G.A. § 48-9-6 Distributors’ licenses, §48-9-4
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Nonresident contractors. Registration, §48-13-31. Completed contracts, §48-13-32. 396 INDEX FEES —Cont’d Optometrists. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Examples of businesses not subject to, §48-13-9. Podiatry. Regulatory…
O.C.G.A. § 48-9-7 Short title
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(Effective until January 1, 2026.) Definitions. (Effective January 1, 2026.) Definitions. (Effective until January 1, 2026.) Levy of excise tax; motor fuels not commonly sold or measured by gallon; rates; prohibition of tax imposed by political subdivisions; exceptions; exemptions.…
O.C.G.A. § 48-9-9 Reports
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Motor fuel taxes. Deliveries of motor fuel, §48-9-9. Sales and use taxes. Railroads. Freight and logistics projects. Dedication of certain proceeds for freight and logistics projects, §48-8-78. CARRY-OVER DEDUCTIONS FOR LOSSES. Taxation of corporations, §48-7-21. CARS. Motor vehi…