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

O.C.G.A. § 48-9-14 (2019)

[Reserved] Second motor fuel tax; rate; exemptions; applicability of Article 1 of Chapter 8 of this 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.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

History

Repealed and reserved by Ga. L. 2015, p. 236, § 5-14/HB 170, effective July 1, 2015.

Annotations

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

Notes of Decisions
Cited in 3 cases, 1997–2017 · leading case: Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 801 S.E.2d 9 (Ga. 2017).
Sort: Relevance Newest Treatment
Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue, 801 S.E.2d 9 (Ga. 2017). · cites it 2× “The Second Motor Fuel Tax was also part of the Motor Fuel Tax Law prior to enactment of HB 170, and imposed an additional 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,…”
Collins v. Lesters, Inc., 484 S.E.2d 62 (Ga. Ct. App. 1997). · cites it 2× “3 The Lesters do not dispute the Department’s assertion that, pursuant to OCGA § 48-9-14, the second motor fuel tax liability at issue in this case is also subject to the successor provision of OCGA § 48-8-46.”
Georgia Motor Trucking Ass'n v. Georgia Dep't of Revenue (Ga. 2017). · cites it 2× “The Second Motor Fuel Tax was also part of the the Motor Fuel Tax Law prior to enactment of HB 170, and imposed an additional 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…”
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.