TITLE 48 REVENUE AND TAXATION

Section 9. Motor Fuel and Road Taxes, 48-9-1 through 48-9-46.

ARTICLE 1 MOTOR FUEL TAX

48-9-6. Licensing of sellers and consumers of aviation gasoline as aviation gasoline dealers; application; contents; filing fee; validity and nonassignability of license.

1. Sellers or consumers of aviation gasoline shall be eligible to become licensed as aviation gasoline dealers. To obtain an aviation gasoline dealer license, the person shall pay a $10.00 fee to and shall file with the commissioner an application as prescribed by the commissioner.
2. The application required by subsection (a) of this Code section shall include, but not be limited to, the following information:
   1. Name of the legal entity;
   2. Trade name of the legal entity;
   3. The location or locations, with street address, of all principal office or business locations of the legal entity within or outside this state; and
   4. The name and address of the owner or owners of the legal entity or, in the case of a corporation, trust, or association, the principal officers of the corporation, trust, or association.
3. The license issued by the commissioner under this Code section is not assignable and is valid only for the person to whom the license is issued. The license shall remain in force until canceled by the commissioner. Any aviation gasoline dealer who holds a valid license on January 1, 1980, shall not be required to obtain a new license under this Code section.

(Code 1933, § 92-1407, enacted by Ga. L. 1978, p. 186, § 1; Code 1933, § 91A-5005, enacted by Ga. L. 1978, p. 309, § 2; Code 1933, § 91A-5006, enacted by Ga. L. 1979, p. 5, § 102.)