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2018 Georgia Code 48-9-1 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-9-1 Case Law from Google Scholar Amendments to OCGA 48-9-1

TITLE 48 REVENUE AND TAXATION

Section 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.

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

Cited in Tuggle v. IRS, 30 Bankr. 718 (Bankr. N.D. Ga. 1983).

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 495 et seq.

Cases Citing O.C.G.A. § 48-9-1

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Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 301 Ga. 354 (Ga. 2017).

Cited 23 times | Published | Supreme Court of Georgia | Jun 5, 2017 | 801 S.E.2d 9

...1979, pp. 1274, 1275-1277, §§ 2, 4, 6, 8. The two taxes on motor fuels levied on distributors remained as part of the Motor Fuel Tax Law until the 2015 passage of HB 170. Prior to the passage of HB 170, the Motor Fuel Tax Law, now found at OCGA § 48-9-1 et seq., contained the “first” tax on distributors of motor fuels that provided an “excise tax ....
...l tax on distributors at a “rate of 3 percent of the retail sale price less the tax imposed by [former] Code Section 48-9-3 upon the sale, use, or consumption, as defined in [former] Code Section 48-8-2, of motor fuel in this state.” Former OCGA § 48-9-14 (a), (b) (1) (2014). (ii) Retail sales taxes on motor fuels In 1929, the General Assembly enacted a sales tax “upon every person engaging or continuing within this State in the business of selling any tangible property whatsoever, real...