reglab/housing_qa huggingface dataset:
GA Code § 48-8-273 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-273. Tourism Attractions Agreements; Execution; 10-Year Term; Sales and Use Tax Refund; Administrative Regulations

  In the discretion of the commissioner of economic development and the commissioner of community affairs, in consideration of the execution of the agreement and subject to the approved company's compliance with the terms of the agreement, an approved company shall be granted a sales and use tax refund for new projects or an incremental sales and use tax refund for expansions of existing tourism attractions.   The approved company shall have no obligation to refund or otherwise return any amount of this sales and use tax refund to the persons from whom the sales and use tax was collected.   The term of the agreement granting a refund under this article shall be ten years, commencing on the date the tourism attraction opens for business and begins to collect sales and use taxes or, for an expansion, the date construction is complete.   For each calendar year or partial calendar year occurring during the term of the agreement, an approved company shall file with the Department of Revenue a claim for a refund under this article by March 31 of the following year.   The Department of Revenue, in consultation with the Department of Community Affairs and other appropriate state agencies, shall promulgate administrative regulations and require the filing of a refund form designed by the Department of Revenue to reflect the intent of this article.   No sales and use tax refund shall be granted to an approved company that is during a tax year simultaneously receiving any other state tax incentive associated with any one tourism attraction project.   Any sales and use tax refund shall be first applied to any outstanding tax obligation of the approved company that is due and payable to the state.   By resolution and at the discretion of the county and city, if any, where the tourism attraction project is to be located, the local sales and use tax may be refunded under the same terms and conditions as any refund of state sales and use taxes.   Refunds under this article shall be made without interest.     (Code 1981, §48-8-273, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 8/HB 318.)
GA Code § 48-8-274 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-274. Standards for Filing Tourism Attraction Project Applications; Analysis of Projects by Independent Consultants; Conditions of Eligibility and Approval

  The commissioner of community affairs, in consultation with other appropriate state agencies, shall establish standards for the filing of an application for tourism attraction projects by the promulgation of administrative regulations.   In addition to any standards set forth pursuant to subsection (a) of this Code section, an application for a tourism attraction project filed with the Department of Community Affairs shall include:   Marketing plans for the tourism attraction that target individuals who are not residents of this state;   A description and location of the tourism attraction project;   Capital and other specific expenditures for the tourism attraction project and the anticipated sources of funding for such project;   The anticipated employment and wages to be paid at the tourism attraction;   Business plans that indicate the average number of days in a year in which the tourism attraction will be in operation and open to the public;   The anticipated revenues to be generated by the tourism attraction; and   Resolutions from the governing authority of the county or the city, if any, in which the tourism attraction will be located endorsing the tourism attraction project and, where applicable, including appropriate affirmative clauses regarding permitting, land use, local incentives, and the provision of local public infrastructure.     Following the filing of the application, the Department of Community Affairs shall submit the application to an independent consultant who shall perform an in depth analysis of the proposed project. All costs associated with such application and analysis shall be paid for by the approved company.   The commissioner of economic development and the commissioner of community affairs may grant approval to the tourism attraction project if the project shall:   Have approved costs in excess of $1 million and such project is to be a tourism attraction;   Have a significant and positive economic impact on the state considering, among other factors, the extent to which the tourism attraction project will compete directly with tourism attractions in this state;   Produce sufficient revenues and public demand to be operating and open to the public for a minimum of 100 days per year, including the first year of operation;   Not adversely affect existing employment in this state; and   For each year following the third year of operation, attract a minimum of 25 percent of its visitors from nonresidents of this state.       (Code 1981, §48-8-274, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 9/HB 318.)
GA Code § 48-8-275 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-275. Authority of Department of Community Affairs to Enter Into Agreements With Approved Companies; Required Terms and Provisions of Agreements

 Following approval of a project, the Department of Community Affairs shall enter into an agreement with any approved company. The agreement may include as a partner any local development authority. The terms and provisions of each agreement shall include, but not be limited to:    The projected amount of approved costs;   A date certain by which the approved company shall have completed the tourism attraction project and begun operations. Upon request from any approved company that has received final approval, the Department of Community Affairs shall grant an extension or change, which in no event shall exceed 18 months from the date of final approval, to the completion date as specified in the agreement with an approved company; and   A statement specifying the term of the agreement in accordance with subsection (c) of Code Section 48-8-273.     (Code 1981, §48-8-275, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 10/HB 318.)
GA Code § 48-8-276 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-276. Compliance Subject to Review by Department of Community Affairs; Failure to Abide by Terms of Agreement

  Compliance with the agreement is subject to review by the Department of Community Affairs.   In the event an approved company fails to abide by the terms of the agreement, then such agreement shall be void and all sales and use tax proceeds that were refunded shall become immediately due and payable back to the state.     (Code 1981, §48-8-276, enacted by Ga. L. 2011, p. 302, § 2/HB 234; Ga. L. 2013, p. 243, § 11/HB 318.)
GA Code § 48-8-277 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-277. Transfer of Rights, Duties, and Obligations to Successor Company

 An approved company may, in the discretion of the Governor, transfer its rights, duties, and obligations under the agreement to a successor company if the successor company meets the qualifications of an approved company and, upon such approval by the Governor, such successor approved company shall be authorized to receive the sales and use tax refunds for the remaining duration of the agreement if it abides by the terms of the agreement.    (Code 1981, §48-8-277, enacted by Ga. L. 2011, p. 302, § 2/HB 234.)
GA Code § 48-8-278 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 8 - Sales and Use Taxes|Article 6 - Georgia Tourism Development|§ 48-8-278. Article Inapplicable to Sales Tax Levied for Educational Purposes

 Repealed by Ga. L. 2013, p. 243, § 12/HB 318, effective April 29, 2013.   Editor's notes.   - This Code section was based on Code 1981, § 48-8-278, enacted by Ga. L. 2011, p. 302, § 2/HB 234.
GA Code § 48-9-1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|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."   (Code 1933, § 92-1401, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5001, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102.)    JUDICIAL DECISIONS
GA Code § 48-9-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 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

  Any person who has both highway and nonhighway use of compressed petroleum gas or special fuel may elect to become licensed as a distributor of that type of motor fuel. The distributor shall be qualified to purchase motor fuel of that type exempt from the taxes imposed by this article only after becoming licensed; provided, however, that no license shall be required from a person whose only nonhighway use is of dyed fuel oils. The distributor shall be subject to this article.   Any person who resells fuel oils, compressed petroleum gas, or special fuel may elect to become licensed as a distributor of that type of motor fuel. The distributor shall be qualified to purchase motor fuel of that type exempt from the taxes imposed by this article. The distributor shall be subject to this article.    (Code 1933, § 92-1406, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5003, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5005, enacted by Ga. L. 1979, p. 5, § 102; Ga. L. 1995, p. 359, § 3; Ga. L. 2004, p. 425, § 3.)    RESEARCH REFERENCES
GA Code § 48-9-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 48-9-6. Licensing of Sellers and Consumers of Aviation Gasoline as Aviation Gasoline Dealers; Application; Contents; Filing Fee; Validity and Nonassignability of License

  Sellers or consumers of aviation gasoline shall be eligible to become licensed as aviation gasoline dealers. To obtain an aviation gasoline dealer license, the person shall pay a $10.00 fee to and shall file with the commissioner an application as prescribed by the commissioner.   The application required by subsection (a) of this Code section shall include, but not be limited to, the following information:   Name of the legal entity;   Trade name of the legal entity;   The location or locations, with street address, of all principal office or business locations of the legal entity within or outside this state; and   The name and address of the owner or owners of the legal entity or, in the case of a corporation, trust, or association, the principal officers of the corporation, trust, or association.     The license issued by the commissioner under this Code section is not assignable and is valid only for the person to whom the license is issued. The license shall remain in force until canceled by the commissioner. Any aviation gasoline dealer who holds a valid license on January 1, 1980, shall not be required to obtain a new license under this Code section.    (Code 1933, § 92-1407, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5005, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5006, enacted by Ga. L. 1979, p. 5, § 102.)    RESEARCH REFERENCES     C.J.S.  - 53 C.J.S., Licenses, §§ 8 et seq., 50, 52, 58, 59, 101.
GA Code § 48-9-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 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

  When any distributor ceases his operations or has a change in legal entity, the distributor shall notify the commissioner in writing at least ten days prior to the discontinuance, sale, or transfer of the operations. The notice shall give the date of discontinuance, sale, or transfer and shall give the name of the entity acquiring the operations. All taxes, penalties, and interest due and payable under this article shall be paid concurrently with the discontinuance, sale, or transfer of the operations.   Failure to give the notice required by this Code section shall make the purchaser or transferee liable to the state for all taxes, penalties, and interest due, but only to the extent of the value of the assets acquired from the distributor.    (Code 1933, § 92-1408, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5016, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5007, enacted by Ga. L. 1979, p. 5, § 102.)
GA Code § 48-9-10.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 48-9-10.1. Refunds of Sales and Use Taxes to Credit Card Issuers

  As used in this Code section, the term:   "Credit card issuer" means the party that extends credit, through the issuance of a credit card, to the qualified governmental tax-exempt entity that purchases "motor fuel" for "highway use" as those terms are defined under Code Section 48-9-2 for a qualified governmental tax-exempt entity's exclusive use.   "Qualified governmental tax-exempt entity" means a government entity that is exempt from sales and use tax under Chapter 8 of this title, or other provision of general law.     In the event that a sale of motor fuel for highway use is made to a qualified governmental tax-exempt entity by means of a credit card issued by a credit card issuer to the qualified governmental tax-exempt entity when such credit card issuer invoices and bills such qualified governmental tax-exempt entity net of the applicable taxes, such credit card issuer may obtain a refund for the sales and use taxes paid on such sales.   In order for a credit card issuer to be eligible to claim a refund of sales and use taxes provided under this Code section, the credit card issuer must be registered with the Internal Revenue Service under Section 4101 of the Internal Revenue Code as a credit card issuer; establish that it has not collected the tax from the qualified governmental tax-exempt entity that purchased the motor fuel; establish that it repaid the amount of the tax to the dealer in full with all applicable taxes included; and has obtained the written consent of the dealer for the allowance of the credit or refund or has otherwise made arrangements which directly or indirectly provide the dealer with reimbursement of the tax.   Refunds of sales and use tax pursuant to this Code section shall be made without interest.   The commissioner is authorized to promulgate rules and regulations deemed necessary in order to administer and effectuate this Code section.     (Code 1981, §48-9-10.1, enacted by Ga. L. 2009, p. 813, § 2/HB 441; Ga. L. 2013, p. 141, § 48/HB 79.)
GA Code § 48-9-11 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 48-9-11. Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty

  It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1946, p. 19, § 1; Code 1933, § 91A-9944, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - False swearing generally, § 16-10-71.    RESEARCH REFERENCES
GA Code § 48-9-13 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 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

    Except as otherwise provided in paragraph (2) of this subsection, any assessment for taxes due under this article shall be made within the time limits specified in Code Section 48-2-49.   If the distributor has filed a report under this article which contains fraudulent statements or omissions of material facts the effect of which makes the taxpayer's report a fraudulent representation, the commissioner may reopen the tax period and make any additional assessment of taxes due at any time within seven years from the last date on which the report could have been timely filed by the taxpayer.     At the time of advertising for sale the property or franchise of any person who is a distributor, any sheriff, receiver, assignee, master, or other officer shall file with the commissioner a statement containing the following information:   Name or names of the plaintiff or party at whose instance or upon whose account the sale is made;   Name of the person whose property or franchise is to be sold;   The time and place of sale; and   The nature and location of the property.      (Code 1933, § 92-1414, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, §§ 91A-5015, 91A-5017, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5012, enacted by Ga. L. 1979, p. 5, § 102; Ga. L. 1985, p. 1350, § 4.)    JUDICIAL DECISIONS    Editor's notes.   - In light of the similarity of the statutory provisions, decisions under former Code 1933, § 92-1418, prior to amendment by Ga. L. 1978, p. 186, § 1, which was subsequently repealed but was succeeded by provisions of this Code section, are included in the annotations for this Code section.
GA Code § 48-9-14 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 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.   Editor's notes.   - This Code section was based on Code 1933, § 92-1420, enacted by Ga. L. 1979, p. 1274, § 2; Code 1933, § 91A-5015, enacted by Ga. L. 1979, p. 1274, § 4; Ga. L. 1992, p. 815, § 4; Ga. L. 1993, p. 995, § 2; Ga. L. 2003, p. 355, § 6; Ga. L. 2003, p. 665, § 16; Ga. L. 2009, p. 8, § 48/SB 46.
GA Code § 48-9-15 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 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 for the enforcement and administration of this article including the power to make arrests, serve process, and appear in court.   (Code 1933, § 92-1416, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5020, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5014, enacted by Ga. L. 1979, p. 5, § 102.)
GA Code § 48-9-18 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 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 a license, thereby incurring a tax liability under this article which, but for the fact that such person was unlicensed, would not have been incurred, the commissioner may in his discretion waive such tax liability, including any applicable penalties and interest thereon, and assess in lieu thereof a penalty under this Code section. Such penalty shall be equal to 10 percent of the tax liability which, but for the fact that such person was unlicensed, would not have been incurred, but shall not be less than $100.00 for each monthly tax period involved.No taxes shall be waived under this Code section where the commissioner determines that such person failed to become properly licensed prior to operating as a distributor in this state, that such person knew or should have known of the requirement that he be licensed prior to so operating, and that such person failed to remit to the state such taxes under this article as are due from licensed distributors.    (Code 1981, §48-9-18, enacted by Ga. L. 1990, p. 799, § 5.)
GA Code § 48-9-19 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 9 - Motor Fuel and Road Taxes|Article 1 - Motor Fuel Tax|§ 48-9-19. Cooperative Agreements With Other States

  The commissioner may enter into cooperative agreements with other states for exchange of information in administering the tax imposed by this article.No agreement, arrangement, declaration, or amendment to an agreement shall be effective until stated in writing and approved by the commissioner.   An agreement may provide for determining the base state for motor carriers; records requirements; audit procedures; exchange of information; persons eligible for tax licensing; defining qualified motor vehicles; determining if bonding is required; specifying reporting requirements and periods, including defining uniform penalty and interest rates for late reporting; determining methods for collecting and forwarding of gasoline or other motor fuel taxes and penalties to another jurisdiction; and such other provisions as will facilitate the administration of the agreement.   The commissioner may, as required by the terms of an agreement, forward to officials of another state any information in the department's possession relative to the use of gasoline or other motor fuels by any motor carrier.The commissioner may disclose to officials of another state the location of offices, motor vehicles, and other real and personal property of motor carriers.   An agreement may provide for each state to audit the records of motor carriers based in that state to determine if the gasoline or other motor fuel taxes due each state are properly reported and paid.Each state shall forward the findings of the audits performed on motor carriers based in that state to each state in which the motor carrier has taxable use of gasoline or other motor fuels.For motor carriers not based in this state who have taxable use of gasoline or other motor fuels in this state, the commissioner may utilize the audit findings received from another state as the basis upon which to propose assessments of gasoline or other motor fuel taxes against the motor carrier as though the audit had been conducted by the commissioner.Penalties and interest shall be assessed at the rates provided in the agreement.   No agreement entered into pursuant to this Code section may preclude the department from auditing the records of any motor carrier covered by this chapter.   Any assessment or order made under this Code section shall be governed by all provisions of this title applicable to assessments and orders under this chapter generally, except to the extent that different treatment is specifically required by this Code section or any agreement entered into pursuant to the authority of this Code section.   If the commissioner enters into any agreement under the authority of this Code section and the provisions set forth in the agreement are in conflict with any provision of any rule or regulation promulgated by the commissioner, the provisions of such agreement shall prevail.     (Code 1981, §48-9-19, enacted by Ga. L. 1990, p. 799, § 5.)