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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

1,201 sections·Filtered byTitle 48✕

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

Showing 1,001–1,050 of 1,201

Page 21 of 25

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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;…

O.C.G.A. § 48-11-1 Deﬁnitions

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As used in this chapter, the term: (1) “Alternative nicotine product” means any material that con73 tains nicotine, but does not contain tobacco leaf, and is intended for human consumption, whether such material is chewed, absorbed, dissolved, or ingested by any other means. Such…

O.C.G.A. § 48-11-10 Monthly reports of licensed distributors; other reporting requirements authorized

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(a) Every licensed distributor shall ﬁle with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing: (1) The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor pr…

O.C.G.A. § 48-11-11 Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses

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(a) Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, loose or smokeless tobacco, alter103 native nicotine products, and vapor products manufactured, produced, purchased, and sold. The original records or a complete and legible p…

O.C.G.A. § 48-11-12 Assessment of deﬁciencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deﬁciency due

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(a)(1) The commissioner shall assess a deﬁciency and may assess a penalty of 10 percent of the deﬁciency if, after an examination of the invoices, books, and records of a licensed distributor or dealer or of any other information obtained by the commissioner or the commissioner’s…

O.C.G.A. § 48-11-13 Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions

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(a) There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products in this state on which the tax imposed by Code Section 48-11-2 has not been paid. The tax…

O.C.G.A. § 48-11-14 Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to ﬁle accurate report; hearing; penalties

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(a) Before any person acquires cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products subject to the tax imposed by Code Section 48-11-13, such person shall register with the commissioner as a responsible taxpayer subject to the obligatio…

O.C.G.A. § 48-11-15 Procedure for refund of taxes on affixed stamps and tobacco or vaping products unﬁt for sale, use, or consumption and destroyed or exported

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The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, de…

O.C.G.A. § 48-11-16 Purchase of tax stamps on account by distributors with permit; cancellation of permit without notice for failure or refusal to comply with Code section; payment of outstanding liability

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(a) The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors who post bonds with the commissioner in amounts sufficient in the opinion of the commissioner to secure payment for st…

O.C.G.A. § 48-11-17 Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien

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The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without collecting the tax and against the property of any person using or con…

O.C.G.A. § 48-11-18 Hearings for persons aggrieved by commissioner; initiation of hearings; procedures; evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs

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(a) Any person aggrieved by any action of the commissioner or the commissioner’s authorized agent may apply to the commissioner, in writing within ten days after the notice of the action is delivered or mailed to the commissioner, for a hearing. The application shall set forth th…

O.C.G.A. § 48-11-19 Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement

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(a) Each person appointed by the commissioner as a special agent or enforcement officer of the department for the enforcement of the laws of this state with respect to the manufacture, transportation, distribution, sale, possession, and taxation of cigars, cigarettes, little ciga…

O.C.G.A. § 48-11-2 Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identiﬁed

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(a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor product…

O.C.G.A. § 48-11-20 Venue as to violations of chapter; commissioner’s certiﬁcate as prima-facie evidence

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The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certiﬁcate of the commissioner to the effect that any act required by this chapter has not been done shall be prima-facie evidence that th…

O.C.G.A. § 48-11-21 Enforcement and collection of penalties, §48-11-24

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Mobile home ad valorem taxation. Contesting tax assessments, §48-5-450. INDEX SUPERIOR COURTS —Cont’d Motor vehicle ad valorem taxation. Contesting tax assessments, §48-5-450. Municipal property taxes. Refunds, §48-5-380. Nonresident contractors. Actions against, §48-13-36. Prope…

O.C.G.A. § 48-11-22 Transportation of unstamped tobacco or vaping products; requirement of invoices or delivery tickets; contents; conﬁscation and disposition absent invoice or ticket; penalty; applicability

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(a) Every person who transports upon the public highways, roads, and streets of this state cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products not stamped or on which tax has not been paid in accordance with the alternate regulations p…

O.C.G.A. § 48-11-23 Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty

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(a) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of Code Section 48-11-22. (b) Any person who violates Code…

O.C.G.A. § 48-11-23.1 Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses

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(a) As used in this Code section, the term “package” means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution…

O.C.G.A. § 48-11-24 Penalties for possession of unstamped tobacco or vaping products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses

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(a) Any person who possesses unstamped cigarettes or nontax-paid cigars, little cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of this chapter shall be liable for a penalty of not more than $50.00 for each individual carton of un…

O.C.G.A. § 48-11-25 Violations of chapter; penalties

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(a)(1) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products. (2) Any person …

O.C.G.A. § 48-11-26 Failure to ﬁle report or ﬁling false report required by chapter; penalty

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(a) With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to: (1) Willfully fail or refuse to ﬁle any report or statement required to be ﬁled…

O.C.G.A. § 48-11-27 False entries on invoices or records pursuant to chapter; penalty

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(a) It shall be unlawful for any person to: (1) Make a false entry upon any invoices or any record relating to the purchase, possession, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products; or (2) With intent to evade any ta…

O.C.G.A. § 48-11-28 Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty

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(a) With respect to this chapter, it shall be unlawful for any person to: (1) Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner; (2) Cause or procure a violation of paragraph (1) of this subsection to be done; (3) Willfully utter, publish, p…

O.C.G.A. § 48-11-3 Collection of tax via stamps; sale at discount to distributors; alternate method of collection of tax; prohibition of sale or exchange of stamps; redemptions

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(a) Except as otherwise provided in this Code section, the taxes imposed by Code Section 48-11-2 shall be collected and paid through the use of stamps. The commissioner shall secure stamps of such design and materials as the commissioner deems appropriate to protect the revenue a…

O.C.G.A. § 48-11-30 Penalty for sale or possession of counterfeit cigarettes

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(a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by any person shall result in the seizure of the product and related machinery by the commissioner or his or her authorized agents and any law enforcement agency at the direc…

O.C.G.A. § 48-11-4 Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; vending machines; bond by distributor; duties; licensing of promotional activities

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(a) No person shall engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor product…

O.C.G.A. § 48-11-4.1 Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identiﬁcation requirement; penalties for violation

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(a) Except as expressly provided in Code Section 48-11-4.2, it shall be unlawful to sell vapor products to any person who is not a licensed manufacturer, importer, distributor, or dealer of vapor products pursuant to Code Section 48-11-4 by any means other than an in-person, face…

O.C.G.A. § 48-11-4.2 Requirements for sales and deliveries of tobacco products, alternative nicotine products, or vapor products; powers of special agents or enforcement officers; rules and regulations; penalties for viol

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(a) Any licensed dealer may deliver to an address designated by an individual making a purchase of tobacco products, alternative nicotine products, or vapor products lawfully sold to and purchased by such individual for personal use and not for resale, subject to the following te…

O.C.G.A. § 48-11-5 Licensing of nonresident distributors; use of stamps or metering machine; bond; examination of records; applicability of chapter to nonresident distributors; shipment reports

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(a)(1) If the commissioner ﬁnds that the collection of the tax imposed by this chapter would be facilitated by such action, the commissioner may authorize any person residing or located outside this state who is engaged in the business of manufacturing cigars, cigarettes, loose o…

O.C.G.A. § 48-11-6 Suspension, refusal of renewal, and revocation of licenses; notice; hearings; appeals; effect on other activities regulated by commissioner

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The commissioner may suspend or refuse to renew a license issued to any person under this chapter for violation of any provision of this chapter or Chapters 13 and 13A of Title 10 or of the rules and regulations made pursuant to those chapters. After notice and opportunity for he…

O.C.G.A. § 48-11-7 Execution of bonds by distributor; surety

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Each bond required to be ﬁled pursuant to this chapter shall be executed by the distributor as principal and, as surety, by a corporation authorized to engage in business as a surety company in this state. History. Ga. L. 1955, p. 268, § 8; Code 1933, § 91A-5507, enacted by Ga. L…

O.C.G.A. § 48-11-8 Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports

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(a)(1) No person shall sell, offer for sale, or possess with intent to sell any cigarettes in this state when the cigarette container does not bear the tax stamps required by Code Section 48-11-3. (2) No person shall sell, offer for sale, or possess with intent to sell in this st…