O.C.G.A.

O.C.G.A. § 48-9-20 (2019)

[Repealed] Temporary exemption of motor fuels from state sales and use tax, excise tax, and second motor fuel tax

✓ 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

Code 1981, § 48-9-20, enacted by Ga. L. 2005, p. ES 3, § 2/HB 1EX; repealed by

Ga. L. 2005, p. ES 3, § 2/HB 1EX, effective October 1, 2005.

ARTICLE 2 ROAD TAX ON MOTOR CARRIERS

Annotations

Cross references. Motor carriers generally, § 40-1-50 et seq. OPINIONS OF THE ATTORNEY GENERAL Editor’s notes. - In light of the similarity of the statutory provisions, opinions under Ga. L. 1937, p. 167, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article. Nature of tax. - Motor fuel tax laws

found in former Code 1933, Ch. 92-14 and Ga. L. 1968, p. 360 showed that the motor fuel taxes are of the nature of a road use tax. This was true because the funds collected must be used to construct and maintain the highways. 1963-65 Ga. Op. Att’y Gen. 92 (decided under Ga. L. 1937, p. 167).

RESEARCH REFERENCES ALR. Constitutionality of statutes or ordinances for taxation of common carriers by automobile, 75 A.L.R. 13.

Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.