Georgia Statutes
§ 48-9-5 — Distributor's license optional for compressed petroleum gas or special fuel with both highway and nonhighway uses; resellers of fuel oils, compressed petroleum gas, or special fuel
Georgia·Title 48
(a)Any person who has both highway and nonhighway use of compressed petroleum gas or special fuel may elect to become licensed as a distributor of that type of motor fuel. The distributor shall be qualified to purchase motor fuel of that type exempt from the taxes imposed by this article only after becoming licensed; provided, however, that no license shall be required from a person whose only nonhighway use is of dyed fuel oils. The distributor shall be subject to this article.
(b)Any person who resells fuel oils, compressed petroleum gas, or special fuel may elect to become licensed as a distributor of that type of motor fuel. The distributor shall be qualified to purchase motor fuel of that type exempt from the taxes imposed by this article. The distributor shall be subject to this ar
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Georgia § 48-9-5 (Distributor's license optional for compressed petroleum gas or special fuel with both highway and nonhighway uses; resellers of fuel oils, compressed petroleum gas, or special fuel) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by 2004 Ga. Laws 500, § 3, eff. 7/1/2004.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions