§ 48-9-9. Reports of Motor Fuel Deliveries; Persons Required to Report; Procedure; Restrictions on Delivery; Reports of Unlicensed Purchasers
A report of all deliveries of motor fuel shall be made to the commissioner by: Each of the following companies and carriers transporting motor fuel either in interstate or in intrastate commerce to points within this state: Every railroad company; Every street, suburban, or interurban railroad company; Every pipeline company; Every water transportation company; Every […]
§ 48-9-10. Refunds of Motor Fuel Taxes, in General; Application for Refund Permit; Contents; Refunds to Persons Using Gasoline for Agricultural Purposes; Amount; Retailers; Separate Claims; Amount; Interest
Retail dealers and persons using gasoline for agricultural purposes are entitled to a refund of motor fuel taxes as provided by this Code section. The right to receive any refund shall not be assignable and any assignment shall be void and of no effect. No payment shall be made by the commissioner to any person […]
§ 48-9-10.1. Refunds of Sales and Use Taxes to Credit Card Issuers
As used in this Code section, the term: “Credit card issuer” means the party that extends credit, through the issuance of a credit card, to the qualified governmental tax-exempt entity that purchases “motor fuel” for “highway use” as those terms are defined under Code Section 48-9-2 for a qualified governmental tax-exempt entity’s exclusive use. “Qualified […]
§ 48-9-11. Falsely Swearing on Application for Refund of Gasoline Tax Under Code Section 48-9-10; Penalty
It shall be unlawful for any person falsely to swear to a refund application, information statement, or any sworn statement made in connection with the procurement of a refund of gasoline tax under Code Section 48-9-10 when such person knows that any statement contained in the statement or application is false. Any person who violates […]
§ 48-9-12. Powers of the Commissioner; Notice of Cancellation of License; Retention of Bonds; Public Inspection of Records; Assessment Based on Commissioner’s Estimate; Agreements for Time Extension; List of Licensed Distributors
In addition to his other duties and responsibilities to administer this article, the commissioner is empowered and authorized to do, but is not limited to, the following: Deny or cancel any distributor’s or aviation gasoline dealer’s license if the commissioner is of the opinion that the license application is not filed in good faith or […]
§ 48-9-13. Assessments of Deficiencies; Time Limits; Timely Return; False or Fraudulent Return; No Return; Filing of Statement by Sheriff, Receiver, or Other Officer Upon Sale of Distributor’s Property; Contents
Except as otherwise provided in paragraph (2) of this subsection, any assessment for taxes due under this article shall be made within the time limits specified in Code Section 48-2-49. If the distributor has filed a report under this article which contains fraudulent statements or omissions of material facts the effect of which makes the […]
§ 48-9-15. Officers Required to Assist in Enforcing Article; Powers
The commissioner of public safety, each sheriff, and each peace officer shall assist in enforcing this article. Each officer shall have the powers necessary for the enforcement and administration of this article including the power to make arrests, serve process, and appear in court. History. Code 1933, § 92-1416, enacted by Ga. L. 1978, p. […]
§ 48-9-16. Penalties and Interest; Untimely Return; Failure to Pay; False or Fraudulent Returns; Failure to File Returns; Dyed Fuel Oil Violations
When any distributor or other person required to file a report as provided by this article fails to file the report within the time prescribed, he shall be subject to a penalty of $50.00 for each such failure. When any distributor fails to pay the tax or any part of the tax due under Code […]
§ 48-9-17. Violations of Article; Penalties
With respect to this article, it shall be unlawful for any person to: Refuse or neglect to make any required statement, report, or return; Knowingly make, or aid or assist any other person in making, a false statement in a return or report to the commissioner; Knowingly collect or attempt to collect or cause to […]
§ 48-9-18. Operation Without Distributor’s License; Assessment of Penalty in Lieu of Taxes
If any person required by this article to hold an uncanceled distributor’s license engages in business in this state as a distributor without such a license, thereby incurring a tax liability under this article which, but for the fact that such person was unlicensed, would not have been incurred, the commissioner may in his discretion […]