O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-8-3.1 (2019)

Exemptions for motor fuels

✓ 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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(a) Except as provided in subsection (b) of this Code section, sales of motor fuels as defined in paragraph (9) of Code Section 48-9-2 shall be exempt from the state sales and use taxes levied or imposed by this article. (b) Sales of motor fuel, other than gasoline, purchased for purposes other than propelling motor vehicles on public highways as defined in Article 1 of Chapter 9 of this title shall be fully subject to the state sales and use taxes levied or imposed by this article unless otherwise specifically exempted by this article. (c) It is specifically declared to be the intent of the General Assembly that taxation imposed on sales of motor fuel wholly or partially subject to taxation under this Code section shall not constitute motor fuel taxes for purposes of any provision of the Constitution providing for the automatic or mandatory appropriation of any amount of funds equal to funds derived from motor fuel taxes.

History

Code 1981, § 48-8-3.1, enacted by Ga. L. 1989, p. 62, § 4; Ga. L. 2015, p. 236, § 5-4/HB 170.

Annotations

Editor’s notes. 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.” 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. Law reviews. For article on the 2015 amendment of this Code section, see 32 Georgia St. U.L. Rev. 261 (2015).

Notes of Decisions
Cited in 3 cases, 1995–2017 · leading case: Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 801 S.E.2d 9 (Ga. 2017).
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Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 801 S.E.2d 9 (Ga. 2017). · cites it 6× “In addition to increasing the state sales tax to four percent, the legislature struck the exemption for the sales of motor fuel codified at OCGA § 48-8-3 (43), and enacted OCGA § 48-8-3.1, which provided that the “sales of motor fuels .”
Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue (Ga. 2017). · cites it 4× “In addition to increasing the state sales tax to four percent, the legislature struck the exemption for the sales of motor fuel codified at OCGA § 48-8-3 (43), and enacted OCGA § 48-8-3.1, which provided that the “sales of motor fuels .”
C. W. Matthews Contracting Co. v. Collins, 457 S.E.2d 171 (Ga. 1995). · cites it 2× “See OCGA § 48-8-3.1. The credit provided by § 48-8-90 does not affect Matthews’s tax liability in this case because Matthews paid no local option tax in Cobb County.”
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.