Georgia Code, Title 48, Chapter 9, Article 2 - Road Tax on Motor Carriers

• § 48-9-30 - Definitions
  As used in this article, the term: (1) "Motor carrier" means any person who operates or causes to be operated any motor vehicle, as...
• § 48-9-31 - Road Tax on Motor Carriers; Rate; Basis of Calculation; Additional Tax
  A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall...
• § 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 reports pursuant to this article, the year is divided into four quarters of three...
• § 48-9-33 - Reports of Motor Carriers; Time; Exemption
  Every motor carrier subject to the road tax imposed by this article shall make to the commissioner on or before the last day of...
• § 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
  (a) Two or more motor carriers regularly engaged in the transportation of passengers on through buses and on through tickets in pool service, at...
• § 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 entitled to a credit on the tax equivalent to the amount of motor fuel...
• § 48-9-36 - Refunds to Motor Carriers; Minimum Credit Refundable; Applications; Procedure; Bond; Audit of Applicant's Records; Procedure for Issuance of Refunds; Interest
  (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...
• § 48-9-37 - Lessee and Lessor of Motor Vehicles As Motor Carriers; Determination of Status; Primary Liability; Effect of Failure to Discharge Liability
  (a) The lessee of a motor vehicle, but not the lessor of a motor vehicle, shall be deemed a motor carrier for the purposes...
• § 48-9-38 - Requirement of Motor Vehicle Registration Card and Identification Marker; Validity; Renewal; Fee; Temporary Authorizations; Temporary Permits; Fee
  (a) Unless otherwise excluded from the scope of this article, no motor carrier shall operate or cause to be operated in this state any...
• § 48-9-39 - Violation of Code Section 48-9-38; Penalty
  (a) It shall be unlawful for any person to operate or cause to be operated on any highway in this state any motor vehicle...
• § 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
  (a) Every motor carrier shall keep such records as may be necessary for the effective administration of this article and for the reporting and...
• § 48-9-41 - Assessment of Deficiencies; Time Limits; Timely Report; False or Fraudulent Report; No Report; Procedures for Collection
  (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...
• § 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 and privileges conferred by law permitting the operation of motor vehicles on the public...
• § 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 the Department of Public Safety as necessary to assist in enforcing this article. The...
• § 48-9-44 - Powers of Revenue Agents in Enforcement of Article
  Each person appointed by the commissioner as a special agent or enforcement officer of the department shall have all the powers of a police...
• § 48-9-45 - Penalties; Violation of Registration Provisions; Untimely Reports; Failure to Pay; Interest; Other Punitive Measures
  (a) Whenever any motor carrier operates a motor vehicle in violation of the registration provisions of this article, the motor carrier shall be subject...
• § 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
  (a) It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form...

Last modified: October 14, 2016