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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 Georgia Code 48-9-1 From Courtlistener.com

Total Results: 1

Georgia Motor Trucking Ass'n v. Georgia Department of Revenue

Court: Supreme Court of Georgia | Date Filed: 2017-06-05

Citation: 301 Ga. 354, 801 S.E.2d 9, 2017 WL 2414650, 2017 Ga. LEXIS 457

Snippet: 170, the Motor Fuel Tax Law, now found at OCGA § 48-9-1 et seq., contained the “first” tax on distributors