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2018 Georgia Code 48-9-14 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-9-14 Case Law from Google Scholar Amendments to OCGA 48-9-14

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 MOTOR FUEL TAX

48-9-14. 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 Repealed by Ga.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. L. 2015, p. 236, § 9-1(b)/HB 170, not codified by the General Assembly, provides that: "Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act." This Act became effective July 1, 2015.

Ga. L. 2015, p. 236, § 8-1/HB 170, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'Transportation Funding Act of 2015.' "

Ga. L. 2015, p. 236, § 8-2/HB 170, not codified by the General Assembly, provides that: "It is the intention of the General Assembly, subject to appropriations and other constitutional obligations of this state, that year to year revenue increases be prioritized to fund education, transportation, and health care in this state."

Law reviews.

- For article on the 2015 repeal of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

Cases Citing O.C.G.A. § 48-9-14

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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

...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...