Georgia § 48-8-17 Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline

Georgia Statutes

§ 48-8-17 — Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline

Georgia § 48-8-17

Title48

This text of Georgia § 48-8-17 (Ratification of Executive Order on temporary suspension on the collection of tax on sales of motor fuel and aviation gasoline) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-8-17 (2026).

Text

(a)The General Assembly finds that:

(1)Motor fuels and aviation gasoline are essential commodities used by Georgians for transportation;

(2)The price of gasoline has fluctuated dramatically since the adjournment of the 2014 General Assembly;

(3)It is the intention of this state to stabilize the rate of taxation on motor fuels and aviation gasoline during periods of volatile price swings; and (4) Code Section 45-12-22 authorizes the Governor to suspend the collection of taxes, or any part thereof, due the state until the meeting of the next General Assembly.

(b)The General Assembly of Georgia ratifies the Executive Order of the Governor dated December 5, 2014, and filed in the official records of the office of the Governor as Executive Order 12.05.14.02 which suspended commencing on De

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(a) The General Assembly finds that: (1) Motor fuels and aviation gasoline are essential commodities used by Georgians for transportation; (2) The price of gasoline has fluctuated dramatically since the adjournment of the 2014 General Assembly; (3) It is the intention of this state to stabilize the rate of taxation on motor fuels and aviation gasoline during periods of volatile price swings; and (4) Code Section 45-12-22 authorizes the Governor to suspend the collection of taxes, or any part thereof, due the state until the meeting of the next General Assembly. (b) The General Assembly of Georgia ratifies the Executive Order of the Governor dated December 5, 2014, and filed in the official records of the office of the Governor as Executive Order 12.05.14.02 which suspended commencing on December 5, 2014, the collection of any rate of prepaid state taxes as defined in paragraph (24) of Code Section 48-8-2 to the extent it differs from the rate levied as of June 1, 2014, pursuant to Code Section 48-9-14 as it existed on April 15, 2015, as it applies to sales of motor fuel and aviation gasoline as those terms are defined in Code Section 48-9-2 . The period of suspension under this subsection shall conclude at the last moment of December 31, 2015. (c) The ratification of the temporary suspension of collection of prepaid state tax shall not apply to prepaid local taxes as defined in paragraph (23) of Code Section 48-8-2 . (d) The commissioner is authorized to prescribe forms and promulgate rules and regulations deemed necessary in order to administer and effectuate this Code section.

Legislative History

Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017. Amended by 2015 Ga. Laws 19,§ 1, eff. 4/15/2015. Amended by 2014 Ga. Laws 669,§ 48, eff. 4/29/2014. Amended by 2013 Ga. Laws 256,§ 1, eff. 5/6/2013. Amended by 2011 Ga. Laws 12,§ 1, eff. 9/21/2011. Amended by 2010 Ga. Laws 507,§ 5, eff. 7/1/2011. Added by 2009 Ga. Laws 30,§ 1, eff. 4/21/2009.