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us-ga/statute/48/chapter-9/article-1 — Motor Fuel Tax · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-9
Motor Fuel Tax
21 sections
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.
48-9-5
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.
48-9-6
Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.
48-9-7
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.
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
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.
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.
48-9-12
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.
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.
48-9-14
[Reserved] 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
[Repealed] Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax.
