O.C.G.A.

O.C.G.A. § 40-2-112 (2019)

Additional fee for each round trip into state

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.

History

Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part

2, § 2; Ga. L. 1984, p. 1199, § 2; Ga. L. 1990, p. 2048, § 2.

Annotations

JUDICIAL DECISIONS Constitutionality. - O.C.G.A. §§ 40-2-111 and 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 Ga. LEXIS 358 (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

REGISTRATION/LICENSING OF MOTOR VEH.

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 Ga. Op. Att’y Gen. 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.

Notes of Decisions

Cited in 1 case, 1988–1988 · leading case: State v. Private Truck Council of Am., Inc., 371 S.E.2d 378 (Ga. 1988).

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State v. Private Truck Council of Am., Inc., 371 S.E.2d 378 (Ga. 1988). · cites it 2× “OCGA § 40-2-112, as amended by Ga. Laws 1984, p.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.