Title 48 — Title 48
0 chapters · 904 sections in this title.
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…
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 48-11-1 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 mea…
O.C.G.A. § 48-11-10 Failure to file, §§48-11-10, 48-11-26
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False or fraudulent reports, §48-11-26. Monthly reports of licensed distributors, §48-11-10. Nonresident distributors. Shipments, §48-11-5. Unstamped cigarettes and nontax-paid cigars, §48-11-8. Sales. Delinquent distributor, dealer or taxpayer property, §48-11-17. Delivery sales…
O.C.G.A. § 48-11-11 Superior courts
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Enforcement and collection of penalties, §48-11-24. Jurisdiction over criminal violations of chapter, §48-11-21. Tax evasion. Deficiency due to fraudulent intent to evade, §48-11-12. Tax on persons having cigars or cigarettes on which tax not paid, §48-11-13. Registration, reports…
O.C.G.A. § 48-11-13 Investigations
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Powers of special agents and enforcement officers, §48-11-19. Stock of cigars and cigarettes, §48-11-11. Invoices.
O.C.G.A. § 48-11-14 Vending machines, §48-11-4
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Vending machines. Tobacco and alternative nicotine products taxes, §48-11-4. REGULATORY FEES. Levy by counties and municipalities on businesses and professions and occupations. Generally, §§48-13-2 to 48-13-29. RELEASES. Contractors. Nonresident contractors. Bonds, §48-13-34. Cou…
O.C.G.A. § 48-11-16 CAPITATION TAX
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Prohibition, §48-13-3. CARETAKERS. Income taxes. Credits for qualified caregiving expenses, §48-7-29.2. CARNIVALS. Occupation taxes or regulatory fees levied by local governments. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. CARPET SAMPLES.
O.C.G.A. § 48-11-17 Records
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Distributors and dealers, §48-11-11. Examination of transportation company, carriers and warehouse records, §48-11-11. False entries, §48-11-27. Nonresident distributors, §48-11-5. Retention period, §48-11-11. TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d Refunds. Proce…
O.C.G.A. § 48-11-19 TOKENS
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Tickets. Sales and use taxes. General provisions, §§48-8-1 to 48-8-78. 608 INDEX TOURISM —Cont’d Georgia tourism development act —Cont’d Tourism attraction agreements. Defined, §48-8-271. Execution, §48-8-273. Failure to abide by terms, §48-8-276. Required terms and provisions, §4…
O.C.G.A. § 48-11-2 Stamps, §48-11-3
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Tax paid only once, §48-11-8. Penalties. Acquisition of cigars and cigarettes for which tax not paid. Failure to register or make required reports, §48-11-14. Deficiency assessments, §48-11-12. Failure to file required reports, §48-11-10. Operation of unlicensed business or activit…
O.C.G.A. § 48-11-22 Violations of section, §48-11-23
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Jurisdiction. State revenue commissioner, §48-11-4. Superior courts. Criminal violations of chapter, §48-11-21. Enforcement and collection of penalties, §48-11-24. Licenses. Dealers and distributors, §48-11-4. Delivery sales, §48-11-4.2. Nonresident distributors, §48-11-5. Operat…
O.C.G.A. § 48-11-23.1 Law reviews
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For article, “Consumer Disclosure in the 1990s,” see 9 Ga. St. U.L. Rev. 777 (1993). For article, “Multiple Sources of Consumer Law and Enforcement” (Or: ‘Still in Search of a Uniform Policy’), see 9 Ga. St. U.L. Rev. 881 (1993). For review of 1996 commerce and trade 10-1-390 leg…
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 Fees
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Dealer and distributor licenses, §48-11-4. Licensing of promotional activity, §48-11-4. Registration of vending machines, §48-11-4. Firearms.
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. § 48-11-3 Once per item, §48-11-2
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Seller or distributor to collect from purchaser or consumer, §48-11-2. Stamps, §48-11-3. Common carriers. Authority to require reports from, §48-11-10. Examination of records, §48-11-11.
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 Firearms
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Powers of special agents and enforcement officers to carry, §48-11-19. Retention upon retirement, §48-11-19. 605 INDEX TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d First taxable transaction. Tax advanced and paid by distributor on, §48-11-2. Forgery. Stamps, §48-11-28.…
O.C.G.A. § 48-11-4.1 Vapor products
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Prohibited sales, §48-11-4.1. MISTAKE. County boards of tax assessors. Correction of mistakes in tax digest, §48-5-303. MOBILE HOME AD VALOREM TAXATION, §§48-5-440 to 48-5-451, 48-5-490 to 48-5-495. Additional help and equipment. Discretion of county governing authorities to expe…
O.C.G.A. § 48-11-5 Definitions
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(Effective until January 1, 2025.) Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified. (Effective January 1, 2025.) Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; …
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. § 48-11-9 Contract carriers
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Examination of records, §48-11-11. Costs. Appeals from action or decision of commissioner, §48-11-18. Enforcement and collection of penalties, §48-11-24. Counterfeit cigarettes. Sale or possession of contraband, §48-11-30. TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d C…
O.C.G.A. § 48-13-10 History
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Code 1981, § 48-13-11, enacted by Ga. L. 1993, p. 1292, § 7; Ga. L. 1995, p. 419, § 1. Editor’s notes. Ga. L. 1993, p. 1292, § 9, effective January 1, 1995, renumbered former Code Section 48-13-11 as present Code Section 48-13-20. 48-13-12. Classification rules for businesses or p…
O.C.G.A. § 48-13-110 Definitions
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As used in this article, the term: 247 48-13-112 (1) “Dealer” means any person who sells energy at retail, offers to sell energy at retail, or has in his or her possession any energy for sale at retail. (2) “Energy” has the same meaning as in Code Section 48-8-3.2. (3) “Local sal…
O.C.G.A. § 48-13-111 Creation of special districts
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Pursuant to the authority granted by Article IX, Section II, Paragraph VI of the Constitution, there are created within this state 159 special districts. One such district shall exist within the geographical boundaries of each county, and the territory of each district shall incl…
O.C.G.A. § 48-13-112 Willful failure to collect, §48-13-124
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Competitive project of regional significance. Exemption from energy tax for construction of project, §48-13-112. Contingent fee arrangements in support of collection procedures. Prohibited, §48-13-117. County meeting with and notice to municipalities within special district, §48-1…
O.C.G.A. § 48-13-113 Notice of meeting to determine levy
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Prior to the adoption of the ordinance levying an excise tax authorized under this article, the county governing authority within a special district shall meet and confer with each of the municipalities within the special district. Any county that desires to have an excise tax au…
O.C.G.A. § 48-13-114 Adoption of ordinance levying excise tax within special district
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(a)(1) Following the meeting required under Code Section 48-13-113, the governing authority of the county within the special district shall enter into an intergovernmental agreement with the governing authority of each municipality wishing to participate in such excise tax that p…