Georgia Code, Title 48, Chapter 9, Article 1 - Motor Fuel Tax

• § 48-9-1 - Short Title
  This article shall be known and may be cited as the "Motor Fuel Tax Law."
• § 48-9-2 - Definitions
  As used in this article, the term: (.1) "Agricultural field use" means the use of motor fuel of a type other than gasoline by...
• § 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
  (a) (1) An excise tax is imposed at the rate of 26 cent(s) per gallon on distributors who sell or use motor fuel, other...
• § 48-9-4 - Requirement of Distributor's License; Validity and Nonassignability; Application; Procedure; Contents; Filing Fee; Bond; Amount; Conditions; Release and Discharge of Surety
  (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....
• § 48-9-5 - Licensing As Distributors of Fuel Oils, Compressed Petroleum Gas, or Special Fuel Persons Having Both Highway and Nonhighway Use of Such Fuel and Resellers; Purchases of Such Fuel by Licensees Exempt
  (a) Any person who has both highway and nonhighway use of compressed petroleum gas or special fuel may elect to become licensed as 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
  (a) Sellers or consumers of aviation gasoline shall be eligible to become licensed as aviation gasoline dealers. To obtain an aviation gasoline dealer license,...
• § 48-9-7 - Discontinuance, Sale, or Transfer of Distributor's Operations; Notice to Commissioner; Time; Contents; Payment of Taxes Concurrent With Discontinuance, Sale, or Transfer; Effect of Failure to Give Notice
  (a) When any distributor ceases his operations or has a change in legal entity, the distributor shall notify the commissioner in writing at least...
• § 48-9-8 - Tax Reports From Distributors; Quarterly or Annual; Contents; Payment; Time; Business Records of Distributors, Resellers, and Retailers; Inspection; Dyed Fuel Oil Notices
  (a) For the purpose of determining the amount of tax imposed by paragraph (1) of subsection (a) of Code Section 48-9-3, each distributor shall...
• § 48-9-9 - Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers
  (a)(1) A report of all deliveries of motor fuel shall be made to the commissioner by: (A) Each of the following companies and carriers...
• § 48-9-10 - Refunds of Motor Fuel Taxes, in General; Application for Refund Permit; Contents; Refunds to Persons Using Gasoline for Agricultural Purposes; Amount; Retailers; Separate Claims; Amount; Interest
  (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...
• § 48-9-10.1 - Refunds of Sales and Use Taxes to Credit Card Issuers
  (a) As used in this Code section, the term: (1) "Credit card issuer" means the party that extends credit, through the issuance of a...
• § 48-9-11 - Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty
  (a) It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection...
• § 48-9-12 - Powers of the Commissioner; Notice of Cancellation of License; Retention of Bonds; Public Inspection of Records; Assessment Based on Commissioner's Estimate; Agreements for Time Extension; List of Licensed Distributors
  (a) In addition to his other duties and responsibilities to administer this article, the commissioner is empowered and authorized to do, but is not...
• § 48-9-13 - Assessments of Deficiencies; Time Limits; Timely Return; False or Fraudulent Return; No Return; Filing of Statement by Sheriff, Receiver, or Other Officer Upon Sale of Distributor's Property; Contents
  (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...
• § 48-9-14 - Second Motor Fuel Tax; Rate; Exemptions; Applicability of Article 1 of Chapter 8 of This Title
  Reserved. Repealed by Ga. L. 2015, p. 236, § 5-14/HB 170, effective July 1, 2015.
• § 48-9-15 - Officers Required to Assist in Enforcing Article; Powers
  The commissioner of public safety, each sheriff, and each peace officer shall assist in enforcing this article. Each officer shall have the powers necessary...
• § 48-9-16 - Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations
  (a) When any distributor or other person required to file a report as provided by this article fails to file the report within the...
• § 48-9-17 - Violations of Article; Penalties
  (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,...
• § 48-9-18 - Operation Without Distributor's License; Assessment of Penalty in Lieu of Taxes
  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...
• § 48-9-19 - Cooperative Agreements With Other States
  (a) The commissioner may enter into cooperative agreements with other states for exchange of information in administering the tax imposed by this article. No...
• § 48-9-20 - Temporary Exemption of Motor Fuels From State Sales and Use Tax, Excise Tax, and Second Motor Fuel Tax
  Repealed by Ga. L. 2005, p. ES3, § 2/HB 1EX, effective October 1, 2005.

Last modified: October 14, 2016