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.
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History

Repealed and reserved by Ga.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

Annotations

Editor's notes. - This Code section was based on Code 1933, § 92-1420, enacted by Ga. L. 1979, p. 1274, § 2; Code 1933, § 91A-5015, enacted by Ga. L. 1979, p. 1274, § 4; Ga. L. 1992, p. 815, § 4; Ga. L. 1993, p. 995, § 2; Ga. L. 2003, p. 355, § 6; Ga. L. 2003, p. 665, § 16; Ga. L. 2009, p. 8, § 48/SB 46.

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.

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."

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).
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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.