 |
GEORGIA CODE (Last Updated: August 20, 2013) |
 |
Title 48. REVENUE AND TAXATION |
|
|
Chapter 9. MOTOR FUEL AND ROAD TAXES |
|
|
Article 1. MOTOR FUEL TAX |
| § 48-9-1. Short title |
| § 48-9-2. Definitions |
| § 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 |
| § 48-9-4. Requirement of distributor's license; validity and nonassignability; application; procedure; contents; filing fee; bond; amount; conditions; release and discharge of surety |
| § 48-9-6. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license |
| § 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 |
| § 48-9-9. Reports of motor fuel deliveries; persons required to report; procedure; restrictions on delivery; reports of unlicensed purchasers |
| § 48-9-10.1. Refunds of sales and use taxes to credit card issuers |
| § 48-9-11. Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty |
| § 48-9-14. Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title |
| § 48-9-15. Officers required to assist in enforcing article; powers |
| § 48-9-16. Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations |
| § 48-9-17. Violations of article; penalties |
| § 48-9-18. Operation without distributor's license; assessment of penalty in lieu of taxes |
| § 48-9-19. Cooperative agreements with other states |
| § 48-9-20. Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax |
REFS & ANNOS
TITLE 48 Chapter 9 Article 1 NOTE
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-14, prior to amendment by Ga. L. 1978, p. 186, § 1, which were subsequently repealed but were succeeded by provisions in this Code section, are included in the annotations for this Code section.
NATURE OF TAX. --Motor fuel tax laws, found in former Code 1933, Ch. 92-14 and Ga. L. 1968, p. 360 showed that the motor fuel taxes were of the nature of a road use tax. This is true because the funds collected must be used to construct and maintain the highways. 1963-65 Op. Att'y Gen. p. 92 (decided under former Code 1933, Ch. 92-14).
CONSTRUCTION OF "USE". --Word "use" as applied to motor fuel and as employed in former Code 1933, Ch. 92-14 meant to consume by combustion in a motor or for cleaning purposes or other uses that either consume it or at least render it unsuitable for future use as fuel for a motor. The word "use" as applied to motor fuel does not embrace storage and withdrawal. Thompson v. Eastern Air Lines, 200 Ga. 216, 39 S.E.2d 225 (1946) (decided under former Code 1933, Ch. 92-14).
ANY TRANSFER OF POSSESSION MADE BY A DISTRIBUTOR TO A DEALER IN THE COURSE OF DISTRIBUTING MOTOR FUEL WAS A TAXABLE EVENT under former Code 1933, Ch. 92-14. 1971 Op. Att'y Gen. No. 71-134 (decided under former Code 1933, Ch. 92-14).
COUNTY HEALTH DEPARTMENT WAS NOT EXEMPT FROM PAYMENT OF TAXES ON GASOLINE imposed by former Code 1933, Ch. 92-14. 1969 Op. Att'y Gen. No. 69-513 (decided under former Code 1933, Ch. 92-14).
REPRESENTATIVE FROM A FOREIGN COUNTRY WAS NOT EXEMPT from former Code 1933, Ch. 92-14 or Ga. L. 1951, p. 360. 1962 Op. Att'y Gen. p. 514 (decided under former Code 1933, Ch. 92-14).
MOST FAVORED NATION CLAUSE OF TREATY WITH BELGIUM EXEMPTS BELGIAN OFFICIALS FROM MOTOR FUEL TAXES. --Exemption of officials does not extend to consular employees, and the exemption would not apply to the officers in the absence of a treaty. 1970 Op. Att'y Gen. No. U70-233 (decided under former Code 1933, Ch. 92-14).
RESEARCH REFERENCES
ALR. --State or political subdivision as subject to license or sale tax, 60 ALR 878; 67 ALR 1310; 159 ALR 365.
Constitutionality and construction of gasoline inspection and tax statutes, 84 ALR 839; 111 ALR 185.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Municipality as subject to state license or excise taxes, 159 ALR 365.
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, opinions under former Code 1933, Ch. 92-14, prior to amendment by Ga. L. 1978, p. 186, § 1, which were subsequently repealed but were succeeded by provisions in this Code section, are included in the annotations for this Code section.
NATURE OF TAX. --Motor fuel tax laws, found in former Code 1933, Ch. 92-14 and Ga. L. 1968, p. 360 showed that the motor fuel taxes were of the nature of a road use tax. This is true because the funds collected must be used to construct and maintain the highways. 1963-65 Op. Att'y Gen. p. 92 (decided under former Code 1933, Ch. 92-14).
CONSTRUCTION OF "USE". --Word "use" as applied to motor fuel and as employed in former Code 1933, Ch. 92-14 meant to consume by combustion in a motor or for cleaning purposes or other uses that either consume it or at least render it unsuitable for future use as fuel for a motor. The word "use" as applied to motor fuel does not embrace storage and withdrawal. Thompson v. Eastern Air Lines, 200 Ga. 216, 39 S.E.2d 225 (1946) (decided under former Code 1933, Ch. 92-14).
ANY TRANSFER OF POSSESSION MADE BY A DISTRIBUTOR TO A DEALER IN THE COURSE OF DISTRIBUTING MOTOR FUEL WAS A TAXABLE EVENT under former Code 1933, Ch. 92-14. 1971 Op. Att'y Gen. No. 71-134 (decided under former Code 1933, Ch. 92-14).
COUNTY HEALTH DEPARTMENT WAS NOT EXEMPT FROM PAYMENT OF TAXES ON GASOLINE imposed by former Code 1933, Ch. 92-14. 1969 Op. Att'y Gen. No. 69-513 (decided under former Code 1933, Ch. 92-14).
REPRESENTATIVE FROM A FOREIGN COUNTRY WAS NOT EXEMPT from former Code 1933, Ch. 92-14 or Ga. L. 1951, p. 360. 1962 Op. Att'y Gen. p. 514 (decided under former Code 1933, Ch. 92-14).
MOST FAVORED NATION CLAUSE OF TREATY WITH BELGIUM EXEMPTS BELGIAN OFFICIALS FROM MOTOR FUEL TAXES. --Exemption of officials does not extend to consular employees, and the exemption would not apply to the officers in the absence of a treaty. 1970 Op. Att'y Gen. No. U70-233 (decided under former Code 1933, Ch. 92-14).
RESEARCH REFERENCES
ALR. --State or political subdivision as subject to license or sale tax, 60 ALR 878; 67 ALR 1310; 159 ALR 365.
Constitutionality and construction of gasoline inspection and tax statutes, 84 ALR 839; 111 ALR 185.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Municipality as subject to state license or excise taxes, 159 ALR 365.