Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448

2018 Georgia Code 40-2-112 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 40-2-112 Case Law from Google Scholar Amendments to OCGA 40-2-112

TITLE 40 MOTOR VEHICLES AND TRAFFIC

Section 2. Registration and Licensing of Motor Vehicles, 40-2-1 through 40-2-168.

ARTICLE 5 UNREGISTERED MOTOR TRUCKS

40-2-112. Additional fee for each round trip into state.

In addition to the permit fee provided in Code Section 40-2-111, a person operating a motor truck on the highways of this state, which truck is registered in a state or province which imposes upon motor trucks registered in this state a tax, fee, or toll for the privilege of operating such truck upon the highways of such state or province, which is in addition to any tax, fee, or toll imposed upon gasoline or other motor fuel purchased within such state or province, or registration fee, shall pay a fee of not more than $25.00, as determined under the rules and regulations of the commissioner, using a comparison of such taxes, fees, or tolls charged by the state or province of registration of the motor truck, for each round trip into this state in lieu of a tax computed and applied in the same manner as the tax, fee, or toll of such other state or province so long as such tax, fee, or toll imposed by such other state or province shall remain in force.

(Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part 2, § 2; Ga. L. 1984, p. 1199, § 2; Ga. L. 1990, p. 2048, § 2.)

JUDICIAL DECISIONS

Constitutionality.

- O.C.G.A. §§ 40-2-111 and40-2-112 unconstitutionally discriminate against interstate commerce because the statutes impose taxes on vehicles registered in certain states which are not imposed on vehicles registered in the State of Georgia. State v. Private Truck Council of Am., Inc., 258 Ga. 531, 371 S.E.2d 378 (1988).

OPINIONS OF THE ATTORNEY GENERAL

Vehicles registered in state imposing mere registration fees.

- Vehicles traveling in Georgia, registered in another state where the fees imposed are of such a nature as to be considered merely registration fees, and are not in addition to any tax, fee, or toll imposed upon gasoline or motor fuel purchased within that state, should be required to obtain a Georgia highway use permit and identification tags and stickers pertinent thereto, but should not be required to pay the additional fee for each round trip as imposed by Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part 2, § 2. 1954-56 Op. Att'y Gen. p. 477 (see now O.C.G.A. § 40-2-112).

RESEARCH REFERENCES

Am. Jur. 2d.

- 7A Am. Jur. 2d, Automobiles and Highway Traffic, § 90.

C.J.S.

- 60 C.J.S., Motor Vehicles, §§ 8, 307 et seq.

Cases Citing O.C.G.A. § 40-2-112

Total Results: 1  |  Sort by: Relevance  |  Newest First

Copy

State v. Private Truck Council of Am., Inc., 371 S.E.2d 378 (Ga. 1988).

Cited 23 times | Published | Supreme Court of Georgia | Sep 7, 1988 | 258 Ga. 531

...Calvert, Assistant Attorney General, for appellants. Zuckert, Scoutt, Rasenberger & Johnson, Richard O. Allen, Bondurant, Mixson, & Elmore, Emmet J. Bondurant, for appellees. GREGORY, Justice. This case presents constitutional challenges to OCGA §§ 40-2-111 and 40-2-112....
...The application shall be accompanied by a permit fee of not more than $200.00, as determined under the rules and regulations of the commissioner, using a comparison of such fees charged by the state or province of registration of the motor truck. . . OCGA § 40-2-112, as amended by Ga....
...is a New York corporation which operates 25 motor trucks registered in Pennsylvania. The parties have stipulated that each of the plaintiff motor carriers is subject to the taxes imposed by the code sections in question. The plaintiffs filed this class action [1] for a declaratory judgment that OCGA §§ 40-2-111 and 40-2-112 are violative of the Commerce Clause of the United States Constitution, Art....
...or of the plaintiffs on these and related issues, but denied their claim as to attorney fees under 42 USC § 1988. In case no. 45704, the state appeals various rulings of the trial court with regard to the constitutionality of OCGA §§ 40-2-111 and 40-2-112. In case no. 45705, the plaintiffs appeal the denial of their claim for attorney fees under 42 USC § 1988. Case No. 45704 1. The state argues the trial court erred in holding that OCGA §§ 40-2-111 and 40-2-112 are violative of the Commerce Clause....
...Cottrell, 424 U. S. 366, 379-80 (96 SC 923, 47 LE2d 55) (1976). The statutes are therefore violative of the Commerce Clause and the trial court did not err in striking them down. The state nonetheless argues that the taxes imposed by OCGA §§ 40-2-111 and 40-2-112 are "compensatory" in that they complement the registration fees which vehicles registered in this state are required to pay for the privilege of using Georgia highways....
...een local and interstate commerce." Maryland v. Louisiana, supra, 451 U. S. at 759. It cannot be said that the purpose of the taxes in question is to complement registration fees on domestic vehicles since the taxes imposed by OCGA §§ 40-2-111 and 40-2-112 apply only to vehicles registered in thirteen states....
...ithout concern that the statute of limitations on their individual claims will have run should class certification ultimately be denied. Id. In this case plaintiffs filed a class action seeking a declaratory *534 judgment that OCGA §§ 40-2-111 and 40-2-112 are unconstitutional....
...ive unasserted claims for refunds which might have existed prior to the filing of the complaint. 3. Our holding in Division 2 renders moot the state's argument that the trial court erred in determining the constitutionality of OCGA §§ 40-2-111 and 40-2-112 as they existed prior to the 1984 amendments. [2] 4. Shortly after the complaint was filed the trial court granted plaintiffs' motion to require the State Revenue Commissioner to deposit all funds prospectively collected pursuant to OCGA §§ 40-2-111 and 40-2-112 in an escrow fund....