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us-ga/statute/48/chapter-9/article-2 — Road Tax on Motor Carriers · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-9
Road Tax on Motor Carriers
17 sections
48-9-30
Definitions.
48-9-31
Road tax on motor carriers; rate; basis of calculation; additional tax.
48-9-32
Payment of road tax; time; calculation on amount of motor fuel used in state; formula.
48-9-33
Reports of motor carriers; time; exemption.
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.
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.
48-9-36
Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant’s records; procedure for issuance of refunds; interest.
48-9-37
Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability.
48-9-38
Requirement of motor vehicle registration card and identification marker; validity; renewal; fee; temporary authorizations; temporary permits; fee.
48-9-39
Violation of Code Section 48-9-38; penalty.
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.
48-9-41
Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection.
48-9-42
Secretary of State as agent of nonresident motor carriers for service of process or notice.
48-9-43
Assistance by Department of Public Safety in administration and enforcement of article; powers.
48-9-44
Powers of revenue agents in enforcement of article.
48-9-45
Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures.
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.
