O.C.G.A.
O.C.G.A. § 48-9-1 (2019)
Short title
✓ 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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This article shall be known and may be cited as the “Motor Fuel Tax Law.” enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 102.
History
Code 1933, § 92-1401, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5001,
Annotations
RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, § 495 et seq.
Notes of Decisions
Cited in 3
cases, 1983–2017 · leading case: Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 801 S.E.2d 9 (Ga. 2017).
Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 801 S.E.2d 9 (Ga. 2017). “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 .”
Tuggle v. Internal Revenue Serv. (In Re Tuggle), 30 B.R. 718 (Bankr. N.D. Ga. 1983). “The above statement is incorrect and should be limited to apply only to liens for taxes imposed under the provisions of Chapter 91A-50 (Official Code of Georgia § 48-9-1) of the laws of the State of Georgia, which chapter is concerned with motor fuel taxes.”
Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue (Ga. 2017). “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 .”
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