reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 48-8-272 - Purpose of article; legislative findings

The General Assembly finds and declares that the general welfare and material well-being of the citizens of this state depend in large measure upon the development of tourism in the state; that it is in the best interest of this state to induce the creation of tourism attractions or expansion of existing tourism attractions within this state in order to advance the public purposes of relieving unemployment by preserving and creating jobs that would not exist if not for the sales and use tax refund offered by the State of Georgia to approved companies and preserving and creating sources of tax revenues for the support of public services provided by the state; that the purposes to be accomplished under the provisions of this article are proper governmental and public purposes for which public moneys may be expended; and that the inducement of the creation of tourism attraction projects is of paramount importance to the economy of the state, mandating that the provisions of this article are to be liberally construed and applied in order to advance public purposes.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 48-8-273 - Tourism attractions agreements; execution; 10-year term; sales and use tax refund; administrative regulations

(a)
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.
(b)
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.
(c)
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.
(d)
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.
(e)
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.
(f)
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.
(g)
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.
(h)
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.
(i)
Refunds under this article shall be made without interest.
Amended by 2013 Ga. Laws 86,§ 8, eff. 4/29/2013.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 48-8-274 - Standards for filing tourism attraction project applications; analysis of projects by independent consultants; conditions of eligibility and approval

(a)
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.
(b)
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:
(1)
Marketing plans for the tourism attraction that target individuals who are not residents of this state;
(2)
A description and location of the tourism attraction project;
(3)
Capital and other specific expenditures for the tourism attraction project and the anticipated sources of funding for such project;
(4)
The anticipated employment and wages to be paid at the tourism attraction;
(5)
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;
(6)
The anticipated revenues to be generated by the tourism attraction; and
(7)
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.
(c)
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.
(d)
The commissioner of economic development and the commissioner of community affairs may grant approval to the tourism attraction project if the project shall:
(1)
Have approved costs in excess of $1 million and such project is to be a tourism attraction;
(2)
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;
(3)
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;
(4)
Not adversely affect existing employment in this state; and
(5)
For each year following the third year of operation, attract a minimum of 25 percent of its visitors from nonresidents of this state.
Amended by 2013 Ga. Laws 86,§ 9, eff. 4/29/2013.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 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:
(1)
The projected amount of approved costs;
(2)
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
(3)
A statement specifying the term of the agreement in accordance with subsection (c) of Code Section
48-8-273
.
Amended by 2013 Ga. Laws 86,§ 10, eff. 4/29/2013.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 48-8-276 - Compliance subject to review by Department of Community Affairs; failure to abide by terms of agreement

(a)
Compliance with the agreement is subject to review by the Department of Community Affairs.
(b)
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.
Amended by 2013 Ga. Laws 86,§ 11, eff. 4/29/2013.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 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.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 8 - SALES AND USE TAXES (§§ 48-8-1 — 48-8-278) › Article 6 - GEORGIA TOURISM DEVELOPMENT (§§ 48-8-270 — 48-8-278) › Section 48-8-278 - [Repealed] Article inapplicable to sales tax levied for educational purposes

Repealed by 2013 Ga. Laws 86,§ 12, eff. 4/29/2013.
Added by 2011 Ga. Laws 74,§ 2, eff. 7/1/2011.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-1 - Short title

This article shall be known and may be cited as the "Motor Fuel Tax Law."
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 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

(a)
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.
(b)
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.
Amended by 2004 Ga. Laws 500, § 3, eff. 7/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-6 - Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license

(a)
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.
(b)
The application required by subsection (a) of this Code section shall include, but not be limited to, the following information:
(1)
Name of the legal entity;
(2)
Trade name of the legal entity;
(3)
The location or locations, with street address, of all principal office or business locations of the legal entity within or outside this state; and
(4)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 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

(a)
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.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-10.1 - Refunds of sales and use taxes to credit card issuers

(a)
As used in this Code section, the term:
(1)
"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.
(2)
"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.
(b)
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.
(c)
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.
(d)
Refunds of sales and use tax pursuant to this Code section shall be made without interest.
(e)
The commissioner is authorized to promulgate rules and regulations deemed necessary in order to administer and effectuate this Code section.
Amended by 2013 Ga. Laws 33,§ 48, eff. 4/24/2013.
Added by 2009 Ga. Laws 173,§ 2, eff. 5/5/2009.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-11 - Falsely swearing on application for refund of gasoline tax under Code Section 48-9-10; penalty

(a)
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.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 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

(a)
(1)
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
.
(2)
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.
(b)
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:
(1)
Name or names of the plaintiff or party at whose instance or upon whose account the sale is made;
(2)
Name of the person whose property or franchise is to be sold;
(3)
The time and place of sale; and
(4)
The nature and location of the property.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-14 - [Repealed] Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this title

Repealed by 2015 Ga. Laws 46,§ 5-14, eff. 7/1/2015.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2003 Ga. Laws 82, § 6, eff. 1/1/2004.
Amended by 2003 Ga. Laws 343, § 16, eff. 1/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-16 - Penalties and interest; untimely return; failure to pay; false or fraudulent returns; failure to file returns; dyed fuel oil violations

(a)
When any distributor or other person required to file a report as provided by this article fails to file the report within the time prescribed, he shall be subject to a penalty of $50.00 for each such failure.
(b)
When any distributor fails to pay the tax or any part of the tax due under Code Section
48-9-3
, the distributor shall be subject to a penalty of 10 percent of the amount of unpaid taxes due.
(c)
In the case of a false or fraudulent return or of a failure to file a return, a specific penalty of 50 percent of the tax due shall be assessed.
(d)
When any distributor fails to pay the tax or any part of the tax due under Code Section
48-9-3
, the distributor shall pay interest on the unpaid tax at the rate specified in Code Section
48-2-40
from the time the tax became due until paid.
(e)
When any person:
(1)
Sells or delivers any dyed fuel oil when such person knows or has reason to know that the fuel will be consumed in a highway use; or
(2)
Consumes any dyed fuel oil for a highway use when such consumer knows or has reason to know that the fuel oil was dyed,
such person shall be subject to a penalty of $1,000.00 or $10.00 per gallon of dyed fuel oil involved in such sale, delivery, or consumption, whichever amount is greater, and such amount shall be multiplied by the number of prior penalties imposed on such violator under this subsection, and the resulting product shall be the penalty to be imposed.
(f)
When any person sells or delivers any dyed fuel oil without the notices required under paragraph (5) of subsection (c) of Code Section
48-9-8
, such person shall be subject to a penalty which shall be the greater of the following:
(1)
One hundred dollars per month for each month or part of a month in which such sale or delivery occurred; or
(2)
One dollar per gallon of dyed fuel oil involved in such sale or delivery.
Upon a showing of no highway use and reasonable cause, at the commissioner's discretion the penalty under this subsection may be reduced to 10 percent of the amount which ordinarily would have been due or payment of the tax may be accepted in lieu of such penalty.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
Amended by 2009 Ga. Laws 8,§ 48, eff. 4/14/2009.
Amended by 2003 Ga. Laws 82, § 7, eff. 1/1/2004.
Amended by 2003 Ga. Laws 343, § 17, eff. 1/1/2004.
Amended by 2002 Ga. Laws 462, § 48, eff. 4/18/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-19 - Cooperative agreements with other states

(a)
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.
(b)
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.
(c)
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.
(d)
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.
(e)
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.
(f)
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.
(g)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 1 - MOTOR FUEL TAX (§§ 48-9-1 — 48-9-20) › Section 48-9-20 - [Repealed] Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax

Repealed by 2005SP Ga. Laws 1EX,§ 1, eff. 10/1/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-30 - Definitions

As used in this article, the term:
(1)
"Motor carrier" means any person who operates or causes to be operated any motor vehicle, as defined in this Code section, on any highway in this state.
(2)
"Motor fuel" means any liquid, regardless of its composition or properties, used to propel a motor vehicle.
(3)
"Motor vehicle" means any passenger vehicle that has seats for more than 20 passengers in addition to the driver and any vehicle or combination of vehicles used, designed, or maintained for transportation of property and having two axles and a gross vehicle weight exceeding 26,000 pounds or having three or more axles regardless of weight. The term "motor vehicle" does not mean:
(A)
School buses;
(B)
Vehicles operated by the state, any political subdivision of the state, or the United States; or
(C)
Transit buses operated exclusively within this state.
(4)
"Operations" means operation of any motor vehicle, whether loaded or empty, whether or not for compensation, and whether owned by or leased to the motor carrier who operates it or causes it to be operated.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-31 - Road tax on motor carriers; rate; basis of calculation; additional tax

A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall be equivalent to the taxes imposed by Article 1 of this chapter and shall be calculated on the amount of motor fuel used by the motor carrier in its operations within this state. Except as credit for certain taxes as provided in this article, the tax imposed on motor carriers by this Code section is in addition to taxes imposed on motor carriers by any other law.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-32 - Payment of road tax; time; calculation on amount of motor fuel used in state; formula

For the purposes of making payment of taxes and filing reports pursuant to this article, the year is divided into four quarters of three consecutive months each. The first quarter of the year shall consist of the months of January, February, and March. The road tax shall be paid by each motor carrier to the commissioner on or before the last day of the month immediately following the quarter with respect to which tax liability under this article accrues and shall be calculated upon the amount of motor fuel used by the motor carrier in its operations within this state during the quarter ending on the last day of the preceding month. The amount of motor fuel used in the operations of any motor carrier within this state shall be the proportion of the total amount of motor fuel used in its entire operations within and outside this state which the total number of miles traveled within this state bears to the total number of miles traveled within and outside this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-33 - Reports of motor carriers; time; exemption

Every motor carrier subject to the road tax imposed by this article shall make to the commissioner on or before the last day of April, July, October, and January such reports of its operations during the quarter of the year ending on the last day of the preceding month as the commissioner requires. The commissioner may by regulation permit motor carriers having an annual road tax not in excess of an amount set by the commissioner to file annual reports. The commissioner by regulation may exempt from the reporting requirements of this Code section motor carriers all of whose operations are within this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 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

(a)
Two or more motor carriers regularly engaged in the transportation of passengers on through buses and on through tickets in pool service, at their option and with the consent of the commissioner, may make joint reports of their entire operations in this state. The road taxes imposed by this article shall be calculated on the basis of the joint reports as though the motor carriers were a single motor carrier. The motor carriers making the reports shall be jointly and severally liable for the taxes.
(b)
Joint reports authorized by this Code section shall show the total number of miles traveled in this state and the total number of gallons of motor fuel purchased in this state by the reporting motor carriers. Credits or refunds to which the motor carriers are entitled shall not be allowed as credits or refunds to any other motor carrier. Motor carriers filing joint reports, however, shall permit all motor carriers engaged in this state in pool operations with them to join in filing joint reports.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 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

Every motor carrier subject to the road tax shall be entitled to a credit on the tax equivalent to the amount of motor fuel tax imposed by Article 1 of this chapter on all motor fuel purchased by the motor carrier during the quarter within this state for use in operations either within or outside this state when the motor fuel tax imposed by this state has been paid by the motor carrier. Evidence of the payments of the motor fuel tax in the form required by the commissioner shall be furnished by each motor carrier claiming the credit allowed. When the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the road tax for which the carrier is liable for same quarter, the excess may be allowed pursuant to regulations promulgated by the commissioner as a credit on the road tax for which the motor carrier would be otherwise liable for the subsequent quarter or quarters. Allowed credits may be carried forward and utilized no later than the succeeding two calendar years.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-36 - Refunds to motor carriers; minimum credit refundable; applications; procedure; bond; audit of applicant's records; procedure for issuance of refunds; interest

(a)
Any motor carrier which accrues credits in excess of 2,000 gallons in any quarter under Code Section
48-9-35
shall be entitled to a refund of the credits subject to the conditions set forth in this Code section.
(b)
All applications for refunds must be filed with the commissioner within 180 days from the end of any quarter in which credits are accumulated. Applications shall be in the form prescribed by the commissioner, shall be sworn to, and shall be supported by evidence satisfactory to the commissioner.
(c)
Any motor carrier entitled to a refund may give a bond in an amount of not less than $1,000.00 payable to the state and conditioned that the motor carrier will pay all road taxes due and to become due under this article. As long as the bond remains in force, the commissioner may issue refunds to the motor carrier in the amounts appearing to be due on applications without first auditing the records of the motor carrier. The bond shall be in the form and with such surety as required by the commissioner.
(d)
The commissioner shall not issue refunds in excess of the amount of the bond or bonds except after audit of the applicant's records. Except as otherwise provided by the commissioner, sufficient records must be produced in this state for audit.
(e)
To enable the commissioner to make the refunds authorized by this Code section, the Office of the State Treasurer, under warrants drawn by the Governor, shall remit to the commissioner, from funds appropriated by law for that purpose, an amount equivalent to the refunds. Before the Governor issues a warrant for this purpose, he shall require that the commissioner certify the name of each applicant and the amount to which he is entitled. The refunds provided by this Code section shall be nonassignable.
(f)
Refunds claimed and paid pursuant to this Code section shall bear no interest.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-37 - Lessee and lessor of motor vehicles as motor carriers; determination of status; primary liability; effect of failure to discharge liability

(a)
The lessee of a motor vehicle, but not the lessor of a motor vehicle, shall be deemed a motor carrier for the purposes of this article unless otherwise specifically provided in this Code section.
(b)
A lessor of motor vehicles may be deemed a motor carrier with respect to motor vehicles leased to others by him and with respect to motor fuel consumed by the motor vehicles when the lessor supplies or pays for the motor fuel consumed by the motor vehicles or makes rental or other charges calculated to include the cost of the motor fuel. The commissioner shall provide by rules and regulations for the presentation to other motor carriers and to the general public of satisfactory evidence and identification of the motor carrier status. Any lessee motor carrier may exclude from his reports pursuant to this article motor vehicles of which he is the lessee when the motor vehicles have been leased from a lessor who is a motor carrier pursuant to this Code section.
(c)
Subsections (a) and (b) of this Code section shall govern primary liability of lessors and lessees of motor vehicles pursuant to this article. If a lessor or lessee who is primarily liable fails in whole or in part to discharge this liability, the failing party or other lessor or lessee party to the transaction shall be jointly and severally responsible and liable for compliance with this article and for the payment of any tax due pursuant to this article. The aggregate amount of any taxes collected by the state pursuant to this article, however, shall not exceed the total amount of tax due on the account of the transaction in question together with any costs and penalties imposed.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-39 - Violation of Code Section 48-9-38; penalty

(a)
It shall be unlawful for any person to operate or cause to be operated on any highway in this state any motor vehicle that does not carry the registration card required by Code Section
48-9-38
or any motor vehicle that does not display in the manner prescribed by the commissioner the identification marker that Code Section
48-9-38
requires to be displayed.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $50.00 nor more than $200.00. Each day's operation in violation of this Code section shall constitute a separate offense.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 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

(a)
Every motor carrier shall keep such records as may be necessary for the effective administration of this article and for the reporting and justification of the amount of tax liability pursuant to this article. All such records shall be kept in the form required by the commissioner and shall be safely preserved for a period of three years in such a manner as to ensure their security and availability for inspection by the commissioner or his authorized agents. Upon application in writing after an audit of the motor carrier's records has been made, the commissioner may consent to the destruction of the records within the three-year period.
(b)
The commissioner and his authorized agents and representatives may inspect during regular business hours the books and records of any motor carrier subject to the road tax imposed by this article.
(c)
Whenever any motor carrier neglects or refuses to file any report or neglects or refuses to keep records as prescribed by this article, the commissioner, using the best information available, shall estimate, determine, and fix the amount of taxes and penalties payable by the motor carrier under this article. In any action or proceeding under this Code section, any assessment by the commissioner shall constitute prima-facie evidence of the claim of the state. The burden of proof shall be upon the motor carrier to show that the assessment was incorrect or contrary to law.
(d)
The commissioner may enter into agreements with the appropriate authorities of other jurisdictions having statutes similar to this article for the cooperative audit of motor carriers' reports and returns. In performing any such audit or part of an audit, the officers and employees of the other jurisdiction or jurisdictions shall be deemed authorized agents of this state for such purpose.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-41 - Assessment of deficiencies; time limits; timely report; false or fraudulent report; no report; procedures for collection

(a)
(1)
When any motor carrier is in default in the payment of any road taxes due under this article, the commissioner shall assess the road taxes due in the manner provided by law. Except as otherwise provided in paragraph (2) of this subsection, any assessment for road taxes due under this article shall be made within the time limits specified in Code Section
48-2-49
.
(2)
When the motor carrier has filed a report under this article which contains fraudulent statements or omissions of material facts, the effect of which is to make 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.
(b)
The commissioner shall collect any deficiencies and road taxes due under this article by levy, garnishment, attachment, or action or by any other provision of law for collection of delinquent state taxes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-42 - Secretary of State as agent of nonresident motor carriers for service of process or notice

The acceptance by a nonresident motor carrier of the rights and privileges conferred by law permitting the operation of motor vehicles on the public highways of this state, as evidenced by the operation of a motor vehicle by the nonresident either personally or through an agent or employee on the public highways of this state, or by the operation by the nonresident either personally or through an agent or employee of a motor vehicle on the public highways of this state other than as so permitted or regulated, shall be deemed equivalent to the appointment by the nonresident motor carrier of the Secretary of State or his successor in office as his agent for service of process or notice in any action, assessment proceedings, or other proceeding against him or his personal representative arising out of or by reason of any provision of this article relating to the motor vehicle or relating to the liability for road tax with respect to operation of the motor vehicle on the highways of this state. The acceptance or operation shall be an acknowledgment by the nonresident motor carrier of his agreement that any such process against or notice to him or his personal representative shall be of the same legal force and validity as if the process or notice were served on him personally or on his personal representative.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-43 - Assistance by Department of Public Safety in administration and enforcement of article; powers

The commissioner of public safety shall utilize the personnel of the Department of Public Safety as necessary to assist in enforcing this article. The officers of the Department of Public Safety shall have the powers of peace officers including, but not limited to, the powers of making arrests, serving process, and appearing in court in all matters relating to the administration and enforcement of this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-44 - Powers of revenue agents in enforcement of article

Each person appointed by the commissioner as a special agent or enforcement officer of the department shall have all the powers of a police officer of this state when engaged in the enforcement of this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 48-9-45 - Penalties; violation of registration provisions; untimely reports; failure to pay; interest; other punitive measures

(a)
Whenever any motor carrier operates a motor vehicle in violation of the registration provisions of this article, the motor carrier shall be subject to a penalty of $145.00 for each motor vehicle in violation.
(b)
Whenever any motor carrier required to file a report as provided by this article fails to file the report within the time prescribed, he or she shall be subject to a penalty of $25.00 for each failure to file.
(c)
Whenever any motor carrier fails to pay the road taxes or any part of the road taxes due pursuant to this article, the motor carrier shall be subject to a penalty of $10.00 or 10 percent of the amount of the unpaid tax due, whichever is greater, and to interest on the unpaid tax at the rate specified in Code Section
48-2-40
from the time the road tax became due until the tax is paid.
(d)
Any penalties and interest imposed by this Code section shall be assessed and collected by the commissioner in the manner provided by law. In addition to imposing penalties and interest, the commissioner may suspend or revoke any certificate, permit, or other evidence of right issued by the commissioner and held by the motor carrier found to be in default.
Amended by 2022 Ga. Laws 763,§ 1, eff. 7/1/2022.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 9 - MOTOR FUEL AND ROAD TAXES (§§ 48-9-1 — 48-9-46) › Article 2 - ROAD TAX ON MOTOR CARRIERS (§§ 48-9-30 — 48-9-46) › Section 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

(a)
It shall be unlawful for any person willfully and knowingly to make a false statement orally or in writing or in the form of a receipt for the sale of motor fuel for the purpose of obtaining or attempting to obtain or assisting any other person to obtain or attempt to obtain a credit, refund, or reduction of liability for taxes under this article.
(b)
It shall be unlawful for any person required by this article to make a report willfully to fail to make such report at the time required by law.
(c)
Any person who violates subsection (a) or subsection (b) of this Code section shall be guilty of a misdemeanor.