Chapter 9. MOTOR FUEL AND ROAD TAXES  


Article 1. MOTOR FUEL TAX
Article 2. ROAD TAX ON MOTOR CARRIERS

REFS & ANNOS

TITLE 48 Chapter 9 NOTE

CROSS REFERENCES. --Use of motor fuel taxes for public road purposes, Ga. Const. 1983, Art. III, Sec. IX, Para. VI. Federal funds for public roads, and as to State Public Transportation Fund, T. 32, C. 5. Licensing of self-service motor fuel dispensing pumps by counties and municipalities, § 36-60-1. Examinations by state auditor of books, records, and accounts of persons required to pay occupational tax as distributors of motor fuels, § 50-6-5.
 
ADMINISTRATIVE RULES AND REGULATIONS. --Organization, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Fuel Tax and Road Taxes, Chapter 560-9-1.
   Rules and regulations under the "Motor Fuel Tax Law" and the "Motor Carrier Fuel Tax Law," Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Fuel Tax and Road Taxes, Chapter 560-9-2.
   Forms used in the administration of the "Motor Fuel Tax Law" and the "Motor Carrier Fuel Tax Law," Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Motor Fuel Tax and Road Taxes, Chapter 560-9-3.
   Powers and procedures for enforcement of fuel tax and license tag laws, Official Compilation of the Rules and Regulations of the State of Georgia, State Department of Transportation, Sec. 672-4-.05.