07 LC 18
6149
House
Bill 293
By:
Representative Davis of the
109th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to provide for the comprehensive revision of the "Motor Fuel
Tax Law" into the "Gas Unification and Tax Simplification Act of 2007"; to
eliminate the second motor fuel tax; to change certain provisions relating to
definitions regarding sales and use taxes; to change certain provisions relating
to sales and use tax exemptions regarding motor fuel; to change certain
provisions relating to dealers´ sales and use tax returns; to change
certain provisions relating to compensation of dealers; to provide for the
collection of motor fuel excise taxes at the point of removal of motor fuel from
a registered refinery or terminal; to provide for a short title; to provide for
definitions; to provide for procedures, administration, conditions, and
limitations; to provide for powers, duties, and authority of the state revenue
commissioner and the Department of Revenue; to provide for civil and criminal
penalties; to provide for related matters; to provide an effective date; to
repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by revising paragraph (5.1) of Code Section 48-8-2, relating to
definitions regarding sales and use taxes, as follows:
"(5.1)
'Prepaid
state tax' means the tax levied under Code Section 48-8-30 in conjunction with
Code Section 48-8-3.1 and Code Section 48-9-14 on the retail sale of motor fuels
for highway use and collected prior to that retail sale. This tax is based upon
the average retail sales price as set forth in Code Section 48-9-14. This shall
not apply to any local sales and use tax which is levied on the sale or use of
motor fuel and imposed in an area consisting of less than the entire state,
however authorized, including, but not limited to, such taxes authorized by or
pursuant to constitutional amendment; by or pursuant to Section 25 of an Act
approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, known as the
'Metropolitan Atlanta Rapid Transit Authority Act of 1965'; by or pursuant to
Article 2 of this chapter; by or pursuant to Article 2A of this chapter; or by
or pursuant to Article 3 of this chapter.
Reserved."
SECTION
2.
Said
title is further amended by revising Code Section 48-8-3.1, relating to sales
and use tax exemptions regarding motor fuel, as follows:
"48-8-3.1.
(a)
Except as
provided in subsection (b) of this Code section,
sales
Sales and
use of motor fuels as defined in paragraph
(9)
(49)
of Code Section 48-9-2 shall be exempt from the
first
3
4
percent of
the
state
sales and use
taxes
tax
levied or imposed by this article and shall be subject to the
remaining 1
percent of the
local
sales and use taxes levied or imposed by this
article
chapter unless
otherwise specifically exempted by this chapter. For the purposes of this
subsection, the term 'local sales and use tax' shall mean any sales tax, use
tax, or local sales and use tax which is levied and imposed in an area
consisting of less than the entire state, however authorized, including, but not
limited to, such taxes authorized by or pursuant to constitutional amendment; by
or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p.
2243), as amended, the 'Metropolitan Atlanta Rapid Transit Authority Act of
1965'; by or pursuant to Article 2 of this chapter; by or pursuant to Article 2A
of this chapter; by or pursuant to Part 1 of Article 3 of this chapter; by or
pursuant to Part 2 of Article 3 of this chapter; by or pursuant to Article 4 of
this chapter.
(b)
Sales and
use of motor fuel other than gasoline
which motor fuel other than gasoline is purchased for purposes other than
propelling motor vehicles on public highways as defined in Article 1 of Chapter
9 of this title shall be fully subject to the 4 percent sales and use taxes
levied or imposed by this article unless otherwise specifically exempted by this
article.
(c)
It is specifically declared to be the intent of the General Assembly that
taxation imposed on sales
and
use of motor fuel wholly or partially
subject to taxation under this Code section shall not constitute motor fuel
taxes for purposes of any provision of the Constitution providing for the
automatic or mandatory appropriation of any amount of funds equal to funds
derived from motor fuel taxes."
SECTION
3.
Said
title is further amended by revising paragraph (2) of subsection (b) of Code
Section 48-8-49, relating to dealers´ sales and use tax returns, as
follows:
"(2)
If the estimated tax liability of a dealer for any taxable period exceeds
$5,000.00, the dealer shall file a return and remit to the commissioner not less
than 50 percent of the estimated tax liability for the taxable period on or
before the twentieth day of the period. The amount of the payment of the
estimated tax liability shall be credited against the amount to be due on the
return required under subsection (a) of this Code section. This subsection
shall not apply to any dealer unless during the previous fiscal year the
dealer´s monthly payments exceeded $5,000.00 per month for three
consecutive months or more
nor shall
this subsection apply to any dealer whose primary business is the sale of motor
fuels who is remitting prepaid state tax under paragraph (2) of subsection (b)
of Code Section 48-9-14. No local sales
taxes shall be included in determining any estimated tax
liability."
SECTION
4.
Said
title is further amended by revising subsection (b) of Code Section 48-8-50,
relating to compensation of dealers, as follows:
"(b)
Each dealer required to file a return under this article shall include such
dealer´s certificate of registration number or numbers for each sales
location or affiliated entity of such dealer on such return. In reporting and
paying the amount of tax due under this article, each dealer shall be allowed
the following deduction, but only if the return was timely filed and the amount
due was not delinquent at the time of payment; and that deduction shall be
subject to the provisions of subsection (f) of this Code section pertaining to
calculation of the deduction when more than one tax is reported on the same
return:
(1)
With respect to each certificate of registration number on such return, a
deduction of 3 percent of the first $3,000.00 of the combined total amount of
all sales and use taxes reported due on such return for each location other than
the taxes specified in paragraph (3) of this subsection;
(2)
With respect to each certificate of registration number on such return, a
deduction of one-half of 1 percent of that portion exceeding $3,000.00 of the
combined total amount of all sales and use taxes reported due on such return for
each location other than the taxes specified in paragraph (3) of this
subsection;
and
(3)
With respect to each certificate of registration number on such return, a
deduction of 3 percent of the combined total amount due of all sales and
use taxes on motor fuel as defined under paragraph
(9)
(49)
of Code Section 48-9-2, which are imposed under any provision of this title,
including, but not limited to, sales and use taxes on motor fuel imposed under
any of the provisions described in subsection (f) of this Code
section but
not including Code Section 48-9-14; and
(4)
A deduction with respect to Code Section 48-9-14, as defined in paragraph (5.1)
of Code Section 48-8-2, shall be at the rate of one-half of 1 percent of the
total amount due of the prepaid state tax reported due on such return, so long
as the return and payment are timely, regardless of the classification of tax
return upon which the remittance is
made."
SECTION
5.
Said
title is further amended by revising Article 1 of Chapter 9, the "Motor Fuel Tax
Law," in its entirety as follows:
"ARTICLE
1
48-9-1.
This
article shall be known and may be cited as the 'Gas Unification and Tax
Simplification Act of 2007.'
48-9-2.
As
used in this article, the term:
(1)
'Agricultural field use' means the use of motor fuel of a type other than
gasoline by vehicles licensed under paragraph (.1) of Code Section 40-2-150.
Such term shall include the incidental movement over a highway as well as all
off-road operations.
(2)
'Agricultural purposes' means clearing, terracing, or otherwise preparing the
ground on a farm; preparing soil for planting and fertilizer; cultivating,
raising, and harvesting crops; raising and feeding livestock and poultry;
building fences; pumping water for any and all uses on the farm, including
irrigation; building roads upon any farm by the owner or person farming same;
operating milking machines; sawing wood for use on a farm; producing electricity
for use on a farm; and movement of tractors, farm implements, and nonlicensed
equipment from one field to another.
(3)
'Aircraft' means any airplane or helicopter.
(4)
'Alcohol' means motor fuel grade ethanol or a mixture of motor fuel grade
ethanol and methanol, excluding denaturant and water, that is a minimum of 98
percent ethanol or methanol by volume.
(5)
'Alternate fuel' means electricity, liquefied petroleum gas, compressed natural
gas product, or a combination of liquefied petroleum gas and a compressed
natural gas or electricity product used in an internal combustion engine or
motor to propel any form of vehicle, machine, or mechanical conveyance. It
includes all forms of fuel commonly or commercially known or sold as butane,
propane, or compressed natural gas.
(6)
'Aviation fuel' means aviation gasoline or aviation jet fuel.
(7)
'Aviation gasoline' means motor fuel designed for use in the operation of
aircraft other than jet aircraft and sold or used for that purpose.
(8)
'Aviation jet fuel' means motor fuel designed for use in the operation of jet or
turboprop aircraft and sold or used for that purpose.
(9)
'Biodiesel fuel' means any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of
such products or fats, and is advertised as, offered for sale as, suitable for
use as, or used as motor fuel in an internal combustion engine.
(10)
'Blend stock' means any petroleum product component of motor fuel, such as
naphtha, reformat, toluene, or kerosene, that can be blended for use in motor
fuel without further processing. The term includes those petroleum products
defined by the Internal Revenue Service in regulations promulgated pursuant to
26 U.S.C. Sections 4081 and 4082; provided, however, the term does not include
any substance that:
(A)
Will be ultimately used for consumer nonmotor fuel use; and
(B)
Is sold or removed in drum quantities of 55 gallons or less at the time of the
removal or sale.
(11)
'Blended fuel' means a mixture composed of gasoline or diesel fuel and another
liquid, including, but not limited to, gasoline blend stocks, gasohol, ethanol,
methanol, fuel grade alcohol, diesel fuel enhancers, and resulting blends, other
than a de minimus amount of product such as carburetor detergent or oxidation
inhibitor, that can be used as a motor fuel in a highway vehicle.
(12)
'Blender' means any person that produces blended motor fuel outside the bulk
transfer or terminal system.
(13)
'Blending' means the mixing of one or more petroleum products, with or without
another product, regardless of the original character of the product blended if
the product obtained by the blending is capable of use or otherwise sold for use
in the generation of power for the propulsion of a motor vehicle, an aircraft,
or a marine vessel. The term does not include the blending that occurs in the
process of refining by the original refiner of crude petroleum or the blending
or products known as lubricating oil in the production of lubricating oils and
greases.
(14)
'Bulk plant' means a bulk motor fuel storage and distribution facility that is
not a terminal within the bulk transfer system and from which motor fuel may be
removed at a rack.
(15)
'Bulk transfer' means any transfer of motor fuel from one location to another by
pipeline tender or marine delivery within the bulk transfer or terminal system
including, but not limited to, all of the following:
(A)
A marine vessel movement of motor fuel from a refinery or terminal to a
terminal;
(B)
Pipeline movements of motor fuel from a refinery or terminal to a
terminal;
(C)
Book transfers of motor fuel within a terminal between licensed suppliers prior
to completion of removal across the rack; and
(D)
Two-party exchanges between licensed suppliers or between licensed suppliers and
permissive suppliers.
(16)
'Bulk transfer or terminal system' means the motor fuel distribution system
consisting of refineries, pipelines, marine vessels, and terminals. Motor fuel
in a refinery, a pipeline, a terminal, or a marine vessel transporting motor
fuel to a refinery or terminal is in the bulk transfer or terminal system.
Motor fuel in a motor fuel storage facility including, but not limited to, a
bulk plant that is not part of a refinery or terminal, in the motor fuel supply
tank of any engine or motor vehicle, in a marine vessel transporting motor fuel
to a motor fuel storage facility that is not in the bulk transfer or terminal
system, or in any tank car, rail car, truck, or other equipment suitable for
ground transportation is not in the bulk transfer or terminal
system.
(17)
'Bulk user' means a person who maintains storage facilities for motor fuel and
uses part or all of the stored motor fuel to operate a motor vehicle, marine
vessel, or aircraft.
(18)
'Carrier' means any operator of a pipeline or marine vessel engaged in the
business of transporting motor fuel above the terminal rack.
(19)
'Consumer' means the end user of motor fuel.
(20)
'Delivery' means the placing of motor fuel or any blended fuel into a bulk
storage facility or the fuel tank of a motor vehicle which is licensed, or
required to be licensed, to operate on the public highways.
(21)
'Denaturants' includes gasoline, natural gasoline, gasoline components, or
toxic or noxious materials added to motor fuel grade ethanol to make it
unsuitable for beverage use but not unsuitable for automotive use.
(22)
'Designated inspection site' means any state highway inspection station, weigh
station, agricultural inspection station, mobile station, or other location
designated by the commissioner or the commissioner´s designee to be used as
a motor fuel inspection site.
(23)
'Destination state' means the state, territory, or foreign country to which
motor fuel is directed for delivery into a storage facility, a receptacle, a
container, or a type of transportation equipment for the purpose of resale or
use.
(24)
'Diesel fuel' means any liquid that is advertised as, offered for sale as, sold
for use as, suitable for use as, or used as a motor fuel in a diesel powered
engine. The term includes #1 and #2 fuel oils, kerosene, and dyed diesel fuel
but shall not include gasoline or aviation fuel.
(25)
'Diesel powered highway vehicle' means a motor vehicle operated on a highway
that is propelled by a diesel powered engine and is licensed or required to be
licensed to operate on the public highways of this state.
(26)
'Distributor' means a person who acquires motor fuel from a licensed supplier,
permissive supplier, or from another licensed distributor for subsequent sale or
use.
(27)
'Diversion' means the transporting of motor fuel outside a reasonable direct
route from the source to the destination state. A diversion number is required
from the National Diversion Registry, or similar registry, when the bill of
lading indicates a different destination state than where the motor fuel is
actually delivered.
(28)
'Dyed diesel fuel' means diesel fuel that meets the dyeing and marking
requirements of 25 U.S.C. Section 4082, regardless of how the diesel fuel was
dyed.
(29)
'Export' means to obtain motor fuel in this state for sale or other distribution
in another state, territory, or foreign country. Motor fuel delivered out of
state by or for the seller constitutes an export by the seller, and motor fuel
delivered out of state by or for the purchaser constitutes an export by the
purchaser.
(30)
'Exporter' means any person who purchases motor fuel in this state for the
purpose of transporting or delivering the motor fuel outside of this
state.
(31)
'Farm tractor' means all tractor type, motorized farm implements including, but
not limited to, agricultural field use vehicles and equipment but shall not
include motor vehicles of the truck type, pickup truck type, automobiles, and
other motor vehicles required to be registered and licensed each year pursuant
to the provisions of Chapter 2 of Title 40.
(32)
'Fuel' or 'gasoline' means all products commonly or commercially known as
gasoline, regardless of classification, that is advertised as, offered for sale
as, sold for use as, suitable for use as, or used as a motor fuel in an internal
combustion engine, including gasohol and aviation gasoline but not including
special fuel or racing gasoline as defined in this Code section that is suitable
for use as a motor fuel on the public highways.
(33)
'Fuel grade alcohol' means methanol or motor fuel grade ethanol.
(34)
'Fuel grade ethanol' means denatured motor fuel grade ethanol for blending with
gasoline.
(35)
'Fuel supply tank' means any receptacle on a motor vehicle from which motor fuel
is supplied for propulsion of the motor vehicle.
(36)
'Fuel transportation vehicle' means any vehicle designed for highway use which
is also designed or used to transport motor fuels and includes transport trucks
and tank wagons.
(37)
'Gasohol' means a blended motor fuel composed of gasoline and motor fuel grade
alcohol.
(38)
'Gasoline blend stocks' means any petroleum product component of gasoline,
including, but not limited to, naphtha, reformate, or toluene, that can be
blended for use in a motor fuel; provided, however, the term does not include
any substance that will be ultimately used for consumer nonmotor fuel use and is
sold or removed in drum quantities of 55 gallons or less at the time of removal
or sale.
(39)
'Heating oil' means any combustible liquid, including, but not limited, to #1
fuel oil, #2 fuel, and kerosene that is burned in a boiler, furnace, or stove
for heating or for industrial processing purposes.
(40)
'Highway' means every way or place of whatever nature open to the use of the
public for purposes of vehicular travel in this state, including the streets and
alleys in towns and cities.
(41)
'Highway vehicle' means any self-propelled vehicle, trailer, or semitrailer that
is designed or used for transporting persons or property over the public highway
and includes all motor vehicles required to be registered and licensed each year
pursuant to Chapter 2 of Title 40.
(42)
'Import' means to bring motor fuel into this state for sale, use, or storage by
any means of conveyance other than in the fuel supply tank of a motor vehicle.
Motor fuel delivered into this state from out of state by or for the seller
constitutes an import by the seller, and motor fuel delivered into this state
from out of state by or for the purchaser constitutes an import by the
purchaser.
(43)
'Import verification number' means the number assigned by the department to an
individual delivery of motor fuel by a transport truck or by other means of
transfer outside the terminal transfer system.
(44)
'Importer' means a person who imports motor fuel into this state. The seller is
the importer for motor fuel delivered into this state from outside of this state
by or for the seller, and the purchaser is the importer for the motor fuel
delivered into this state from outside of this state by or for the
purchaser.
(45)
'Invoiced gallons' means the gallons actually billed on an invoice for payment
to a supplier which shall be either gross or net gallons on the original
manifest or bill of lading.
(46)
'Jet fuel' means motor fuel designed for use in the operation of jet or
turboprop aircraft and sold or used for that purpose.
(47)
'Licensee' means any person licensed by the department pursuant to Code Section
48-9-9.
(48)
'Marine vessel' means a waterborne vessel.
(49)
'Motor fuel' means gasoline, blended fuel, aviation fuel, and any special
fuel.
(50)
'Motor fuel transporter' means a person who transports motor fuel by pipeline or
transports motor fuel outside the bulk transfer or terminal system by means of a
transport vehicle, a railroad tank car, or a marine vessel.
(51)
'Motor vehicle' means any automobile, motor carrier, motor truck, motorcycle,
and any other vehicle or equipment, engine, or machine which is operated or
propelled by combustion of motor fuel.
(52)
'Net gallons' means the amount of motor fuel, measured in gallons, when adjusted
to a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per
square inch absolute.
(53)
'Permissive supplier' means an out-of-state supplier that elects, but is not
required, to have a supplier´s license pursuant to this
article.
(54)
'Position holder' means the person who holds the inventory position in motor
fuel in a terminal, as reflected on the records of the terminal operator. A
person holds the inventory position in motor fuel when that person has a
contract with the terminal operator for the use of storage facilities and
terminal services for motor fuel at the terminal. The term includes a terminal
operator who owns motor fuel in the terminal.
(55)
'Qualified terminal' means a terminal which has been assigned a terminal control
number by the Internal Revenue Service.
(56)
'Racing gasoline' means gasoline that contains lead, has an octane rating of 110
or higher, does not have detergent additives, and is not suitable for use as a
motor fuel in a motor vehicle on a public highway.
(57)
'Rack' means a mechanism for delivering motor fuel from a refinery, terminal,
marine vessel, or bulk plant into a transport vehicle, railroad tank car, or
other means of bulk transfer outside of the bulk transfer or terminal
system.
(58)
'Refiner' means any person that owns, operates, or otherwise controls a
refinery.
(59)
'Refinery' means a facility used to produce motor fuel from crude oil,
unfinished oils, natural gas liquids, or other hydrocarbons and from which
taxable motor fuel may be removed by pipeline, by rail car, by marine vessel, or
at a rack.
(60)
'Removal' means any physical transfer other than by evaporation, loss, or
destruction. A physical transfer to a transport vehicle or other means of
conveyance outside the bulk transfer or terminal system is complete upon
delivery into the means of conveyance.
(61)
'Retailer' means a person other than a wholesale distributor that engages in the
business of selling or distributing taxable motor fuel to the end user within
this state.
(62)
'Shipping document' means any machine printed invoice, shipping paper, bill of
lading, or drop ticket which discloses the destination state and any other
information required by the department.
(63)
'Special fuel' means any gas or liquid, other than gasoline, used or suitable
for use as motor fuel in an internal combustion engine or motor to propel any
form of vehicle, machine, or mechanical contrivance and includes products
commonly known as natural or casing-head gasoline, diesel fuel, dyed diesel
fuel, biodiesel fuel, and transmix. Special fuel does not include any petroleum
product or chemical compound such as alcohol, industrial solvent, heavy furnace
oil, or lubricant, unless blended in or sold for use as motor fuel in an
internal combustion engine.
(64)
'Supplier' means a person:
(A)
Who is:
(i)
Subject to the general taxing jurisdiction of this state; and
(ii)
Registered or required to be registered pursuant to 26 U.S.C. Section 4101, for
transactions in motor fuels in the bulk transfer or terminal distribution
system; and
(B)
Does one or more of the following:
(i)
Is the position holder in a terminal or refinery in this state and may
concurrently also be a position holder in motor fuel in another
state;
(ii)
Imports motor fuel into this state from a foreign country;
(iii)
Acquires motor fuel from a terminal or refinery in this state from a position
holder pursuant to either a two-party exchange or a qualified buy-sell
arrangement which is treated as an exchange and appears on the records of the
terminal operator; or
(iv)
Is the position holder in a terminal or refinery outside this state with respect
to motor fuel which that person imports into this state. A terminal operator
shall not be considered a supplier based solely on the fact that the terminal
operator handles motor fuel consigned to it within a terminal.
'Supplier'
also means a person that produces or sells fuel grade alcohol or alcohol
derivative substances in this state, produces or sells fuel grade alcohol or
alcohol derivative substances for import to this state into a terminal, or
acquires upon import by truck, rail car, or marine vessel into a terminal fuel
grade alcohol or alcohol derivative substances. 'Supplier' includes a
permissive supplier unless specifically provided otherwise.
(65)
'Tank wagon' means a straight truck having multiple compartments designed or
used to transport motor fuel.
(66)
'Taxable unaccounted for motor fuel losses' means the number of net gallons of
unaccounted for motor fuel losses that exceed one-half of 1 percent of the
number of net gallons removed from the terminal during the year by a bulk
transfer or at the terminal rack.
(67)
'Taxpayer' means any person required to file a return for the taxes imposed by
this article or any person liable for payment of the tax imposed by this
article.
(68)
'Terminal' means a bulk motor fuel storage and distribution facility to which a
terminal control number has been assigned by the Internal Revenue Service, to
which motor fuel is supplied by pipeline, rail car, or marine vessel, and from
which motor fuel may be removed at a rack.
(69)
'Terminal operator' means any person that owns, operates, or otherwise controls
a terminal. A terminal operator may own the motor fuel that is transferred
through or stored in the terminal.
(70)
'Transmix' means the buffer or interface between two different products in a
pipeline shipment or a mix of two different products within a refinery or
terminal that results in an off-grade mixture.
(71)
'Transport vehicle' means a tank wagon designed or used to carry motor fuel
over the highway and includes a straight truck, a straight tractor combination,
and a semitrailer combination.
(72)
'Transporter' means any operator of a pipeline, marine vessel, rail car, or
transport vehicle engaged in the business of transporting motor
fuels.
(73)
'Trustee' means a person who is licensed as a supplier or a permissive supplier
and receives tax payments from and on behalf of another pursuant to Code Section
48-9-20.
(74)
'Two-party exchange' means a transaction in which the motor fuel is transferred
from one licensed supplier or permissive supplier to another licensed supplier
or permissive supplier and:
(A)
Which transaction includes a transfer from the person that holds the original
inventory position in taxable motor fuel in the terminal as reflected on the
records of the terminal operator;
(B)
The exchange transaction is completed prior to the removal of the motor fuel
from the terminal by the receiving exchange partner; and
(C)
The transaction is recorded on the terminal operator´s books and records
with the receiving exchange partner as the supplier or permissive supplier that
removes the motor fuel across the terminal for purposes of reporting the
transaction to this state.
(75)
'Ultimate vendor' means a person that sells motor fuel to the consumer of the
motor fuel.
(76)
'Unaccounted for motor fuel losses' means the difference between:
(A)
The amount of motor fuel in inventory at the terminal at the beginning of the
calendar year plus the amount of motor fuel received by the terminal during the
year; and
(B)
The amount of motor fuel in inventory at the terminal at the end of the calendar
year plus the amount of motor fuel removed from the terminal during the
year.
(77)
'Undyed diesel fuel' means diesel fuel that has not been dyed in accordance with
Internal Revenue Service fuel dyeing provisions.
(78)
'Use' means the actual consumption or receipt of motor fuel by any person into
the propulsion tanks of a motor vehicle, aircraft, or watercraft.
(79)
'Vehicle fuel tank' means any receptacle on a motor vehicle from which fuel is
supplied for the propulsion of the motor vehicle.
48-9-3.
(a)
Taxes levied pursuant to this article shall be rounded to the nearest dollar and
the practice of fractional pricing is prohibited.
(b)
Taxes levied pursuant to this article are imposed upon the ultimate consumer but
are precollected in the manner specified in this article. The levies and
assessments imposed on licensees as provided in this article are imposed on them
as agents of this state for the precollection of the tax. The taxes levied
under this article shall be collected and paid at those times, in the manner,
and by those persons specified in this article.
(c)
The department shall, upon request from the officials of any other state,
forward to such officials any information which it may have in its possession
relative to the manufacture, receipt, sale, use, transportation, or shipment by
any person of motor fuel.
48-9-4.
(a)
An excise tax is imposed on motor fuel at the following rates:
(1)
Fifteen cents per gallon on gasoline;
(2)
Fifteen cents per gallon on special fuels; and
(3)
Zero cents per gallon on aviation gasoline and on aviation jet
fuel.
(b)
A tax is imposed on the removal of motor fuel from the terminal using the
terminal rack, other than by bulk transfer. The supplier or permissive supplier
shall collect the tax imposed by this article from the person who orders the
withdrawal at the terminal rack.
(c)
A tax is imposed at the time motor fuel is imported into this state, other than
by a bulk transfer, for delivery to a destination in this state. The
permissive supplier shall collect the tax imposed by this article from the
person who imports the motor fuel into this state. If the seller is not a
permissive supplier, then the person who imports the motor fuel into this state
shall pay the tax.
(d)
A tax is imposed on the sale or transfer of motor fuel in the bulk transfer or
terminal system in this state by a supplier to a person who does not hold a
supplier´s license. The supplier shall collect the tax imposed by this
article from the person who orders the sale or transfer in the bulk transfer
terminal system.
(e)
A tax is imposed on the blending of motor fuel at the point blended fuel is made
in this state outside the bulk transfer or terminal system. The blender shall
pay the tax. The number of gallons of blended motor fuel on which the tax is
imposed is equal to the difference between the number of gallons of blended fuel
made and the number of gallons of previously taxed motor fuel used to make the
blended fuel.
(f)
In each subsequent sale of motor fuel on which the tax has been paid, the amount
of the tax shall be added to the selling price so that the tax is paid
ultimately by the person using or consuming the motor fuel. Motor fuel is
considered to be used when it is delivered into a fuel supply tank of a licensed
motor vehicle or a motor vehicle required to be licensed.
(g)
A terminal operator in this state is considered a supplier for the purpose of
the tax imposed under this article unless at the time of removal:
(1)
The terminal operator has a terminal operator´s license issued by the
department for the facility from which the motor fuel is withdrawn;
(2)
The terminal operator verifies that the person who removes the motor fuel has a
supplier´s license; and
(3)
The terminal operator does not have a reason to believe that the supplier´s
license issued by the department is not valid.
(h)
There is annually levied a tax on taxable unaccounted for motor fuel losses at a
terminal in this state. Accounted for motor fuel losses which have been
approved by the department or motor fuel losses constituting part of a transmix
shall not constitute unaccounted for motor fuel losses.
(i)
The terminal operator whose motor fuel is unaccounted for is liable for the tax
levied by this Code section. Motor fuel received by a terminal operator and not
shown on an informational return filed by the terminal operator with the
department as having been removed from the terminal is presumed to be
unaccounted for motor fuel losses. A terminal operator may rebut this
presumption by establishing that motor fuel received at a terminal, but not
shown on an informational return as having been removed from the terminal was an
accounted for loss or constitutes part of a transmix.
(j)
The collection, payment, and remittance of the tax imposed by this Code section
shall be accomplished in the manner and at the time provided for in this
article.
(k)
The motor fuel subject to the excise tax levied by this Code section shall not
be subject to any other excise tax levied by this state or county or municipal
government.
48-9-5.
(a)
The tax levied pursuant to Code Section 48-9-4 is levied on the
following:
(1)
Dyed diesel fuel that is used to operate a highway vehicle for a taxable use
other than a use exempt under 26 U.S.C. Section 4082;
(2)
Motor fuel that was allowed an exemption from the motor fuel tax under the
provisions of this article as they existed immediately prior to July 1, 2008,
and was then used or consumed on a highway;
(3)
Motor fuel that is used to operate a highway vehicle after an application for a
refund of tax paid on the motor fuel is made or allowed on the basis that the
motor fuel was used for an off-highway purpose; and
(4)
Aviation fuel on which is used other than for fuel in an aircraft.
(b)
The operator of a highway vehicle that uses untaxed or refunded motor fuel that
is taxable under this Code section is liable for the tax. If the highway
vehicle that uses the motor fuel is owned by or leased to a motor carrier, the
operator of the highway vehicle and the motor carrier are jointly and severally
liable for the tax. If the ultimate vendor of motor fuel taxable under this
Code section knew or had reason to know that the motor fuel would be used for a
purpose that is taxable under this Code section, the operator of the highway
vehicle and the ultimate vendor are jointly and severally liable for the
tax.
(c)
The tax liability levied by this Code section is in addition to any other
penalty imposed pursuant to this article.
48-9-6.
(a)
Except as otherwise provide in this subsection, sales of motor fuel to the
following are exempt from the tax levied by subsection (a) of Code Section
48-9-4 and such tax shall not be paid at the rack:
(1)
All motor fuel exported from this state for which proof of export is available
in the form of a terminal issued destination state shipping
document:
(A)
Exported by a supplier who is licensed in the destination state; or
(B)
Sold by a supplier to another person for immediate export to a state for which
the destination state taxable motor fuel tax has been paid to the supplier who
is licensed to remit the tax to the destination state. This exemption shall not
apply to any motor fuel which is transported and delivered outside this state in
the motor fuel supply tank of a highway vehicle;
(2)
All sales of dyed special fuel;
(3)
All aviation fuels; and
(4)
All motor fuel sales for export to a foreign country or nation which must have
written approval by the department prior to completion of the sales
transaction.
(b)
Having first paid the tax to the supplier, the ultimate vendor shall have the
right to apply to the department for a refund on a quarterly basis for any
tax-free sales of motor fuel sold to the United States for the exclusive use of
the United States when the motor fuel is purchased and paid for by the United
States.
(c)
Consumers who first pay the tax levied by subsection (a) of Code Section 48-9-4
on all gallons of motor fuel used in designated off-road vehicles, other
off-road equipment, or other off-road use may apply to the department for a
refund on a quarterly basis. The application shall be in the form and with
supporting records as required by the department, sworn to by the applicant and
made under penalty of perjury. The statute of limitations for filing refunds
shall be three years from the date that the motor fuel was purchased. The
commissioner may establish a minimum refund claim amount that can be claimed
each calendar quarter. No motor fuel refunds shall be granted for the use of
motor fuel in marine vessels within this state.
(d)(1)
Businesses engaged in the sale and field application of fertilizers, crop
protection chemicals, and poultry litter which operate vehicles licensed for
agricultural purposes are entitled to a refund of 90 percent of the tax-paid
clear diesel fuel purchases used exclusively for agricultural purposes vehicles
which shall serve as the basis for the refund. No interest shall be paid on this
refund type.
(2)
Every person who purchases gasoline in quantities of 25 gallons or more, when
the gasoline is used is used for operating farm tractors and other equipment
used for the production of agricultural crops on land owned or leased by such
person, shall be entitled to a refund of all the taxes imposed under subsection
(a) of Code Section 48-9-4 except that no interest shall be paid.
(3)
Every person who purchases special fuels, except dyed special fuels, in
quantities of 25 gallons or more, when the clear special fuels are used in
operating equipment used for nonhighway purposes, shall be entitled to a refund
of all excise taxes imposed on special fuels by subsection (a) of Code Section
48-9-4 except that no interest shall be paid.
(e)
If the sale of motor fuel to those entities as provided in subsection (b) of
this Code section is purchased using a fleet or government fueling credit card
or oil company credit card issued to the purchasing entity, the issuer of the
credit card may bill the purchasing entity without the tax and take a credit on
the next supplier´s tax return. The petition for refund shall be in the
form and with supporting records as required by the department, sworn to by the
applicant and made under penalty of perjury. The statute of limitations for
filing refunds is within three years of the date that the motor fuel was
purchased. The commissioner may establish a minimum refund claim amount that
can be claimed each calendar quarter.
48-9-7.
(a)
Any person seeking a refund pursuant to subsection (b) of Code Section 48-9-6
shall present to the department a petition accompanied by the original or
duplicate original sales slip, invoice, or any other documentation approved by
the department from the distributor, producer, or retail dealer, as the case may
be, showing the amount of the gallons purchased. The petition shall be in the
form and with supporting records as required by the department, sworn to by the
applicant and made under penalty of perjury. The statute of limitations for
filing refunds is within three years of the date that the motor fuel was
purchased.
(b)
The right to receive any refund under this Code section is not assignable and
any assignment thereof is void and of no effect. No payment of any refund may be
made to any person other than the original person entitled.
(c)
Any applicant for the refund of the taxes under this Code section who willfully
files an inaccurate petition or false claim for a refund shall be subject to a
penalty of 100 percent of the refund claimed including interest.
(d)
The department may make any investigation or audit any records considered
necessary before refunding to a person the excise tax levied by Code Section
48-9-4.
(e)
All users filing refund petitions in accordance with subsection (b) of Code
Section 48-9-6 shall accurately maintain adequate records as required under
rules and regulations promulgated by the department.
(f)
Whenever it appears to the satisfaction of the department that any person is
entitled to a refund for taxes paid pursuant to Code Section 48-9-4, the
commissioner shall forthwith certify the amount of the refund.
48-9-8.
(a)
There is imposed an excise tax on motor fuel held in inventory outside of the
bulk transfer system on July 1, 2008, if:
(1)
No tax was imposed on the motor fuel under Code Sections 48-9-3 and 48-9-12 as
they existed on June 30, 2008; and
(2)
Tax would have been imposed on the motor fuel by this article had it been in
effect for the periods prior to its effective date, July 1, 2008.
(b)
The rate of the tax imposed by this Code section shall be the amount of tax
imposed under former Code Sections 48-9-3 and 48-9-12 on June 30,
2008.
(c)
Any person owning motor fuel on July 1, 2008, to which the tax imposed by this
Code section applies shall be liable for the tax. The tax imposed by this Code
section shall be paid on or before September 30, 2009, and shall be paid in the
manner prescribed by the department.
48-9-9.
(a)
A person shall obtain the appropriate license or licenses issued by the
department:
(1)
Each supplier engaged in business in this state as a supplier shall first obtain
a supplier´s license. The fee for a supplier´s license is
$2,000.00;
(2)
A person who desires to collect the tax imposed by this article as a supplier
and who meets the definition of a permissive supplier may obtain a permissive
suppliers license. The application for or possession of a permissive
supplier´s license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and
enforcement of this article. The fee for a permissive supplier´s license
is $100.00;
(3)
Each terminal operator other than a supplier licensed under paragraph (1) of
this Code section engaged in business in this state as a terminal operator first
shall obtain a terminal operator´s license for each terminal site. The fee
for each terminal operator´s license is $300.00;
(4)
The state shall require any exporter who exports product to another state or
foreign country or nation to obtain an exporter´s license first prior to
any such exports. The fee for an exporter´s license is
$100.00;
(5)
Each person who is not licensed as a supplier shall obtain a transporter´s
license before transporting taxable motor fuel by whatever manner whether the
person is engaged for hire in interstate commerce or for hire in intrastate
commerce. The fee for a transporter´s license is $50.00;
(6)
Each person who wishes to cause motor fuel to be delivered into this state on
his or her behalf, for his or her own account, or for resale to a purchaser in
this state from another state in a fuel transport truck or in a pipeline or
marine vessel shipment into storage facilities other than a qualified terminal
shall apply and obtain an importer´s license. The fee for an
importer´s license is $2,000.00;
(7)
Each person who is required to pay the tax imposed by subsection (e) of Code
Section 48-9-4 and is not licensed under this Code section shall obtain a
blender´s license. The fee for a blender´s license is
$50.00;
(8)(A)
Each person who purchases taxable motor fuel for resale within this state from a
licensed terminal supplier shall first obtain a distributor´s license which
is operative for all locations controlled or operated by that licensee in this
state or in any other state from which the person removes motor fuel for
delivery and use in Georgia.
(B)
In its discretion, the department may exempt from subparagraph (A) of this
paragraph persons who possess a valid supplier, terminal operator, motor fuel
transporter, or exporter license. The fee for a distributor´s license is
$50.00; and
(9)
A person who is engaged in more than one activity for which a license is
required shall have a separate license for each activity, except as otherwise
determined by the department.
(b)
All license fees collected under this Code section, except those refunded, shall
be deposited in the general fund of the state.
48-9-10.
(a)
To obtain a license under this article, an applicant shall file an application
with the department on a form provided by the department. The application shall
include the applicant´s name, address, federal employer identification
number, and any other information required by the department.
(b)
An applicant for a license as a supplier, permissive supplier, or terminal
operator shall have a federal certificate of registry issued under 26 U.S.C.
Section 4101 that authorizes the applicant to enter into federal tax-free
transactions in taxable motor fuel in the terminal transfer system. An applicant
that is required to have a federal certificate of registry shall include the
registration number of the certificate on the application for a license under
this Code section. An applicant for a license as an importer, an exporter, or a
distributor who has a federal certificate of registry issued under 26 U.S.C.
Section 4101 shall include the registration number of the certificate on the
application for a license under this Code section.
(c)
An applicant for a license as an importer or distributor shall list on the
application each state from which the applicant intends to import motor fuel
and, if required by a state listed, shall be licensed or registered for motor
fuel tax purposes in that state. If a state listed requires the applicant to be
licensed or registered, the applicant shall provide the applicant´s license
or registration number of that state. A licensee who intends to import motor
fuel from a state not listed on its application for an importer´s license
or a distributor´s license shall provide the department written notice of
the action before importing motor fuel from that state. The notice shall
include the information that is required on the license
application.
(d)
An applicant for a license as an exporter or distributor shall list on the
application each state to which the applicant intends to export motor fuel
received in Georgia by means of a transfer that is outside the terminal transfer
system and, if required by a state listed, shall be licensed or registered for
motor fuel tax purposes in that state. If a state listed requires the applicant
to be licensed or registered, the applicant shall provide the applicant´s
license or registration number of that state. A licensee who intends to export
motor fuel to a state not listed on its application for an exporter´s
license or a distributor´s license shall provide the department written
notice of the action before exporting motor fuel to that state. The notice shall
include the information required on the license application. All exporters must
hold a valid export license.
(e)
An applicant for a license as a motor fuel transporter shall list on the
application each state from which and to which the applicant intends to
transport motor fuel and, if required by a state listed, shall be licensed or
registered for motor fuel tax purposes in that state. If a state listed
requires the applicant to be licensed or registered, the applicant shall provide
the applicant´s license or registration number of that state. A licensee
who intends to transport motor fuel from or to a state not listed on its
application for a motor fuel transporter´s license shall provide the
department written notice of the action before transporting motor fuel from or
to that state. The notice shall include the information that is required on the
license application.
48-9-11.
(a)
A person may elect to obtain a permissive supplier license to collect the tax
levied by Code Section 48-9-4 for motor fuel that is removed at a terminal in
another state and has Georgia as the destination state.
(b)
A licensed permissive supplier shall comply with all of the following
requirements with respect to motor fuel that is removed by that licensed
permissive supplier at a terminal located in another state and has Georgia as
the destination state:
(1)
Collect the tax due this state on the motor fuel;
(2)
Waive any defense that this state lacks jurisdiction to require the supplier to
collect the tax due this state on the motor fuel under this
article;
(3)
Report and pay the tax due on the motor fuel in the same manner as if the
removal had occurred at a terminal located in Georgia;
(4)
Keep records of the removal of the motor fuel and submit to audits concerning
the motor fuel as if the removal had occurred at a terminal located in Georgia;
and
(5)
Report sales by the supplier not engaged in business in this state to a person
who is not licensed in the state where the removal occurred if the destination
state is Georgia.
(c)
A licensed permissive supplier acknowledges that this state imposes the
requirements listed in subsection (b) of this Code section under its general
police power and submits to the jurisdiction of this state only for purposes
related to the administration of this article.
48-9-12.
(a)
Upon approval of the application by the department, the applicant shall file
with the department either a cash deposit or surety bond as
follows:
(1)
For a supplier license, permissive supplier license, or terminal operator
license, the amount shall be not less than $2 million. Only one cash deposit or
surety bond will be required for a supplier which is also a terminal
operator;
(2)
For an importer license for a person, other than a supplier, that imports by
transport vehicle or another means of transfer outside the bulk transfer or
terminal system motor fuel removed from a terminal located in another state in
which: (A) the state from which the motor fuel is imported does not require the
seller of the motor fuel to collect a motor fuel excise tax on the removal
either at that state´s rate or the rate of the destination state; and (B)
the seller of the motor fuel is not a permissive supplier, the amount shall be
no less than $2,000.00;
(3)
For an importer license for a person that imports by transport vehicle or
another means outside the bulk transfer or terminal system motor fuel removed
from a terminal located in another state in which: (A) the state from which the
motor fuel is imported requires the seller of the motor fuel to collect a motor
fuel excise tax on the removal either at that state´s rate or the rate of
the destination state; or (B) the seller of the motor fuel is a permissive
supplier, the amount shall be a minimum of $2,000.00 or an amount equal to three
months tax liability, whichever is greater;
(4)
For an exporter license, the amount shall be a minimum of $2,000.00 or an amount
equal to three months tax liability, whichever is greater;
(5)
For a blender license, the amount shall be a minimum of $2,000.00 or an amount
equal to three months tax liability, whichever is greater;
(6)
For a distributor license, the amount shall be a minimum of $2,000.00 or, an
amount equal to three months tax liability to their suppliers;
(7)
For a motor fuel transporter license, there shall be no bond.
(b)
The commissioner may require an additional bond amount from the licensee. The
licensee must within 30 days from the date such notice is mailed by the
department either file the additional bond amount or file a notice of appeal in
accordance with Chapter 13 of Title 50, the 'Georgia Administrative Procedure
Act.' The department may immediately revoke the licensee´s license upon
the expiration of the 30 day period if the licensee fails to either provide the
additional bond amount required by the department or timely appeal under Chapter
13 of Title 50, the 'Georgia Administrative Procedure Act.'
(c)
The surety must be authorized to engage in business within this state. The cash
deposit and the surety bond are conditioned upon faithful compliance with the
provisions of this article, including the filing of the returns and payment of
all tax prescribed by this article. The cash deposit and the surety bond shall
be approved by the commissioner as to sufficiency and form and shall indemnify
the state against any loss arising from the failure of the licensee to pay for
any cause whatever the motor fuel excise tax levied by this
article.
(d)
Any surety on any existing bond furnished by a person required to be licensed
pursuant to Code Section 48-9-9 may notify the department in writing of its
intent to cancel the bond. The department shall immediately notify the licensee
of the intent of the surety to cancel and the licensee shall have 30 days from
the date such notice is mailed by the department to provide a sufficient
replacement bond as required by the department. The department may immediately
cancel the licensee´s license upon expiration of the 30 day period set out
above if the licensee fails to either provide a new replacement bond as required
by the department or appeal the proposed revocation, under the provisions
provided for under Chapter 13 of Title 50, the 'Georgia Administrative Procedure
Act,' within the 30 days. The surety requesting to be released shall remain
liable for any liability already accrued or which shall accrue during the 30 day
period set out above but shall not be responsible for any liability which
accrues after said 30 day period.
(e)
Every surety bond shall be continuous. Each year shall constitute a separate
obligation in the amount of taxes, penalty, and interest imposed or levied by
this state while the bond is in force.
(f)
Any licensee that has furnished a cash deposit under this Code section shall be
relieved, released, and discharged from all liability accruing on the cash
deposit after the expiration of 30 days from the date the licensee shall have
lodged, by certified mail, with the commissioner a written request to be
discharged and the amount of the cash deposit refunded, provided that the
commissioner shall retain the cash deposit until such time as the department may
perform an audit of the licensee´s business.
(g)
Upon approval of the bond required, the department shall issue to the applicant
the appropriate license or licenses. A license is not transferable and remains
in effect until surrendered or canceled. A supplier´s license shall
include all other licenses except for the terminal operator
license.
48-9-13.
(a)
The department may refuse to issue a license under this article if the applicant
or any principal of the applicant that is a business entity:
(1)
Has had any license or registration canceled by the department for
cause;
(2)
Has had a motor fuel license or registration issued by another state canceled
for cause;
(3)
Has had a federal certificate of registry issued under Section 4101 of the
Internal Revenue Code, or a similar federal authorization, revoked;
(4)
Has been convicted of any offense involving fraud or
misrepresentation;
(5)
Has been convicted of any other offense that indicates that the applicant may
not comply with this article if issued a license; or
(6)
Is in arrears to the state for any taxes
or
for other good cause shown.
(b)
Any refusal by the department under this Code section to issue a license may be
appealed under Chapter 13 of Title 50, the 'Georgia Administrative Procedure
Act.'
48-9-14.
(a)
A licensee who discontinues the business for which was issued a license
authorized by this article shall notify the department in writing at least ten
days prior to the time the discontinuance, sale, or transfer takes effect and
shall surrender the license to the department. The notice shall state the
effective date of the discontinuance and, if the licensee has transferred the
business or otherwise relinquished control to another person by sale or
otherwise, the date of the sale or transfer and the name and address of the
person to whom the business is transferred or relinquished. The notice shall
also include any other information required by the department.
(b)
All taxes for which the licensee is liable under this article but are not yet
due are due on the date of the discontinuance. If the licensee has transferred
the business to another person and does not give the notice required by this
Code section, the person to whom the business was transferred is jointly and
severally liable for the amount of any tax owed by the licensee to this state on
the date the business was transferred. The liability of the person to whom the
business was transferred shall not exceed the value of the property and business
acquired from the licensee.
48-9-15.
(a)
The department may cancel the license of any person licensed under this article,
upon written notice sent to the licensee´s last known address, appearing in
the department´s files, for any of the following reasons:
(1)
Filing by the licensee of a false report of the data or information required by
this article;
(2)
Failure, refusal, or neglect of the licensee to file a report or information
required by this article;
(3)
Failure of the licensee to pay the full amount of all excise taxes due or to pay
any penalties or interest due as required to be paid by such
licensee;
(4)
Failure of the licensee to keep accurate records of the quantities of motor fuel
received, produced, refined, manufactured, compounded, sold, or used in
Georgia;
(5)
Failure to file a new or additional cash deposit or surety bond upon request of
the department pursuant to Code Section 48-9-12;
(6)
Conviction of the licensee or a principal of the licensee for any act prohibited
under this article;
(7)
Failure, refusal, or neglect of a licensee to comply with any other provision of
this article or any rule or regulation promulgated pursuant to this
article;
(8)
Having a motor fuel license or registration issued by another state canceled for
cause; or
(9)
A change in the ownership or control of the business.
(b)
Upon cancellation of any license for any cause listed in subsection (a) of this
Code section, the tax levied under this article becomes due and payable on all
untaxed motor fuel held in storage or otherwise in the possession of the
licensee and all motor fuel sold, delivered, or used prior to the cancellation
on which the tax has not been paid.
(c)
The license can be canceled upon the written request of the
licensee.
48-9-16.
The
department shall maintain a record of:
(1)
All persons to whom a license has been issued under this article;
(2)
All persons holding a current license issued under this article, by license
category;
(3)
All cash and surety bonds received by the department from all motor fuel
licensees required to post such cash or surety bonds as a condition of being
licensed by the department; and
(4)
All motor fuel tax returns, disbursement and receipt schedules, and any other
documents required by the department for enforcement of this
article.
48-9-17.
(a)
The tax levied by this article shall be paid to the department by each taxpayer
on or before the twentieth day of each calendar month for the preceding month,
provided that the department shall require all licensees to file tax returns and
payments electronically in accordance with formats and standards required by the
department; provided, further, that if no tax is due, the return required by the
department shall be completed and filed on or before the twentieth day each
calendar month for the preceding month.
(b)
Any terminal operator, supplier, importer, blender, permissive supplier, and
exporter shall file a monthly return as required by this Code
section.
48-9-18.
(a)
Each licensed distributor and licensed importer shall remit to the supplier or
permissive supplier, as applicable, the motor fuel the tax levied by Code
Section 48-9-4 and due on motor fuel removed at a terminal rack, provided that
at the election of a licensed distributor or licensed importer, the supplier or
permissive supplier shall not require the licensed distributor or licensed
importer to pay the tax levied by Code Section 48-9-4 until two days before the
date the supplier or permissive supplier is required to pay the tax to this
state; provided, further, that an election under this subsection is subject to
the condition that remittances by the licensed distributor or licensed importer
of all tax due to the supplier or permissive supplier shall be paid by
electronic funds transfer two days before the date of the remittance by the
supplier or permissive supplier to the department. An election under this
subsection may be terminated by the supplier or permissive supplier if the
licensed distributor or licensed importer does not make timely payments to the
supplier or permissive supplier as required by this subsection.
(b)
A licensed exporter shall remit tax due on motor fuel removed at a terminal rack
to the supplier of the motor fuel. The date by which an exporter shall remit
tax is governed by the law of the destination state of the exported motor fuel,
provided that, if the laws of the destination state prohibit the collection of
the destination state´s tax, the tax levied by Code Section 48-9-4 shall be
collected.
(c)
All tax payments received by a supplier or permissive supplier shall be held in
trust by the supplier or permissive supplier until the supplier or permissive
supplier remits the tax payment to this state or to another state, and the
supplier or permissive supplier shall constitute the trustee for the tax
payments.
(d)
The license of a licensed distributor, exporter, or importer who fails to pay
the full amount of tax required by this article is subject to
cancellation.
(e)
All gallons of taxable motor fuel sold in this state shall be billed at net
gallons.
48-9-19.
The
return of each supplier and permissive supplier shall list all of the following
information and any other information the department deems necessary or
appropriate to the proper administration of this article:
(1)
The number of net gallons of tax-paid motor fuel received by the supplier or
permissive supplier during the month, sorted by type of motor fuel, seller,
point of origin, destination state, and carrier;
(2)
The number of net gallons of motor fuel removed at a terminal rack during the
month from the account of the supplier, sorted by type of motor fuel, person
receiving the motor fuel, terminal code, and carrier;
(3)
The number of net gallons of motor fuel removed during the month for export,
sorted by type of motor fuel, person receiving the motor fuel, terminal code,
destination state, and carrier; and
(4)
The number of net gallons of motor fuel removed during the month from a terminal
located in another state for conveyance to Georgia, as indicated on the shipping
document for the motor fuel, sorted by type of motor fuel, person receiving the
motor fuel, terminal code, and carrier.
48-9-20.
(a)
The supplier or permissive supplier may deduct from the next monthly return
those tax payments that were not remitted for the previous month to the supplier
or permissive supplier by any licensed distributor or any licensed importer who
removed motor fuel on which the tax is due from the supplier´s or
permissive supplier´s terminal. The licensed supplier or permissive
supplier is eligible to take this deduction if the licensed supplier or
permissive supplier notifies the state within 30 business days after a return is
due of any licensed distributor or importer who did not pay to the supplier or
permissive supplier the tax due by the time the supplier or permissive supplier
filed the monthly return, provided that when a licensed distributor or licensed
importer fails to remit the tax to the licensed supplier or permissive supplier,
the licensed supplier or permissive supplier is not eligible to take the
deduction for any tax payments that accrue after the 30 business day period
referenced above for delinquent distributors or importers. The notice shall be
transmitted to the state in the form required by the department. If a licensee
pays to a supplier or permissive supplier the tax owed, but the payment occurs
after the supplier or permissive supplier has deducted the amount of the tax on
a return, the supplier or permissive supplier shall remit the payment to the
department with the next monthly return filed subsequent to receipt of the
tax.
(b)
A supplier or permissive supplier who timely files a return with the payment may
deduct from the amount of tax payable with the return an administrative discount
of one-half of 1 percent of the amount of tax payable to this state, not to
exceed $10,000.00 per month.
48-9-21.
(a)
All tax payments due to this state that are received by a supplier or permissive
supplier shall be held by the supplier or permissive supplier as trustee in
trust for this state, and the supplier or permissive supplier has a fiduciary
duty to remit to the department the amount of tax received. A supplier or
permissive supplier is liable for the taxes paid to it.
(b)
A supplier or permissive supplier shall notify a licensed distributor, licensed
exporter, or licensed importer who received motor fuel from the supplier or
permissive supplier during a reporting period of the number of taxable gallons
received. The supplier or permissive supplier shall give this notice after the
end of each reporting period and before the licensee is required to remit the
amount of tax due on the motor fuel.
(c)
A supplier or permissive supplier of motor fuel at a terminal shall notify the
department within the time period established by the department of any licensed
distributors, licensed exporters, or licensed importers who did not pay the tax
due when the supplier or permissive supplier filed its return. The notice shall
be transmitted in the form required by the department.
(d)
A supplier or permissive supplier who receives a payment of tax shall not apply
the payment of tax to a debt that the person making the payment owes for motor
fuel purchased from the supplier or permissive supplier.
48-9-22.
A
terminal operator shall file with the department a monthly information return
showing the amount of motor fuel received and removed from the terminal during
the month. The return shall contain the following information and any other
information required by the department:
(1)
The beginning and ending inventory which pertains to the applicable reporting
month;
(2)
The number of net gallons of motor fuel received in inventory at the terminal
during the month and each position holder for the motor fuel;
(3)
The number of net gallons of motor fuel removed from inventory at the terminal
during the month and, for each removal, the position holder for the motor fuel
and the destination state of the motor fuel; and
(4)
The number of net gallons of motor fuel gained or lost at the terminal during
the month.
48-9-23.
(a)
A person licensed as a motor fuel transporter in this state shall file a monthly
informational report with the department on forms prescribed and furnished by
the department concerning the amount of motor fuel received or delivered for
import or export by the motor fuel transporter during the month.
(b)
The return required by this Code section is due by the last day of the month
following the month covered by the return.
(c)
If a motor fuel transporter fails to make reports required by this Code section,
the person is subject to a civil penalty of $1,000.00 for each violation, as
reasonably determined by the department.
48-9-24.
(a)
Any person who violates any of the provisions of this article may be enjoined by
the Attorney General or appropriate district attorney from distributing, using,
or withdrawing from storage any motor fuel, the sale or withdrawal of which is
taxable under this article, until such person shall have complied with the
provisions of this article.
(b)
It shall be unlawful for any person to sell for use or to use motor fuel upon
which the tax levied by this article has not been paid or the payment thereof
assumed by a licensee of the department. Any person who willfully fails to
comply with the provisions of this article shall for each failure be subject to
a penalty imposed by the department of not less than $100.00 nor more than
$10,000.00.
48-9-25.
(a)
Each person operating a refinery or terminal in Georgia shall prepare and
provide to the driver of every highway vehicle receiving motor fuel at the
facility a shipping document setting out on its face the destination state as
represented to the terminal operator by the shipper or the shipper´s agent.
Failure to comply with the provisions of this subsection may result in a
department imposed penalty of not less than $500.00 nor more than $1,000.00.
This penalty shall be multiplied by the sum of the current violation plus all
prior violations of this subsection.
(b)
Every person transporting motor fuel in Georgia in a highway vehicle other than
in its supply tank shall carry on board a shipping document issued by the
facility where the motor fuel was obtained. The shipping document shall set out
on its face the state of destination of the motor fuel transported in the
highway vehicle. Any person who violates this subsection shall, upon conviction
thereof, be guilty of a felony. Failure to comply with the provisions of this
subsection may result in a department imposed penalty of not less than $500.00
nor more than $1,000.00. This penalty shall be multiplied by the sum of the
current violation plus any prior violations of this subsection.
(c)
Every person transporting in Georgia motor fuel received from a terminal
operator or refiner shall provide the original or a copy of the terminal issued
shipping document accompanying the shipment to the operator of the retail outlet
to which delivery of the shipment is made. A person who knowingly violates or
knowingly aids and abets another person in violating this subsection shall, upon
conviction thereof, be guilty of a felony. Failure to comply with the
provisions of this subsection may result in a department imposed penalty of not
less than $500.00 nor more than $1,000.00. This penalty shall be multiplied by
the sum of the current violation plus any prior violations of this
subsection.
(d)
Each operator of a retail outlet shall receive, examine, and retain the shipping
document received from the transporter for every shipment of motor fuel that is
delivered to each location, with record retention of the shipping document at
the location for 30 days. At the end of 30 days, the shipping document shall be
maintained with the required books and records for a period of three years from
the date of shipment. A person who knowingly violates or knowingly aids and
abets another person in violating this subsection shall, upon conviction
thereof, be guilty of a felony. Failure to comply with the provisions of this
subsection may result in a department imposed penalty of not less than $500.00
nor more than $1,000.00. This penalty shall be multiplied by the sum of the
current violation plus any prior violations of this subsection.
(e)
No bulk end user, retail dealer, or wholesale distributor shall knowingly accept
delivery of motor fuel into storage facilities in Georgia if that delivery is
not accompanied by a shipping document that sets out on its face Georgia as the
state of destination of the motor fuel. A person who knowingly violates or
knowingly aids and abets another person in violating this subsection shall, upon
conviction thereof, be guilty of a felony. Failure to comply with the
provisions of this subsection may result in a department imposed penalty of not
less than $500.00 nor more than $1,000.00. This penalty shall be multiplied by
the sum of the current violation plus any prior violations of this
subsection.
(f)
The department shall provide for relief in a case where a shipment of motor fuel
is legitimately diverted from the represented destination state after the
shipping document has been issued by the terminal operator or where the terminal
operator failed to cause proper information to be printed on the shipping
document. These relief provisions shall include a provision requiring the
shipper or its agent provide notification as prescribed by the department before
the diversion or correction is to occur.
(g)
A terminal operator or bulk plant operator may rely on the representation made
by the purchaser of the motor fuel or the purchaser´s agent concerning the
destination state of the motor fuel. A purchaser is liable for any tax due as a
result of the purchaser´s diversion of motor fuel from the represented
destination state.
(h)(1)
Every person hauling, transporting, or conveying motor fuel over any of the
navigable waters of this state must, during the entire time so engaged, maintain
possession of an invoice, bill of sale, or shipping document showing the legal
name and physical address of the person from whom motor fuel was received and
the legal name and physical address of every person or persons to whom
deliveries of motor fuel will be made along with the number of gallons
delivered; that is, any person hauling, transporting, or conveying the motor
fuel must have in its possession record evidence of the legal name and physical
address of the person from whom motor fuel will be delivered and the number of
gallons to be delivered. The person hauling, transporting, or conveying the
motor fuel shall, at the request of any person authorized by law to inquire into
or investigate said matters, produce and offer for inspection the invoice, bill
of sale, or shipping document. Failure to produce the invoice, bill of sale, or
shipping document, or if, when produced, the required information is not clearly
disclosed, shall be prima-facie evidence of a violation of this Code
section.
(2)
No person shall haul, transport, or convey motor fuel in marine vessels over any
navigable waters of the state, except in marine vessels plainly visibly marked
on both sides and above the water line thereof the word 'gasoline' or other name
of motor fuel being transported, in letters at least four inches high and of
correspondingly appropriate width, together with the legal name and physical
address of the owner of the boat or barges in which the gasoline is contained.
(3)
The provisions of this subsection shall not apply to marine vessels transporting
gasoline to be used solely for their own motive power.
(i)
Every motor vehicle being operated by private and carriers for hire of property
must be marked as specified in this Code section if that vehicle is transporting
hazardous materials.
(j)
The marking must display the following information:
(1)
The name or trade name of the private carrier for hire operating the
vehicle;
(2)
The city or community and state abbreviation in which the carrier maintains its
principal office or in which the vehicle is customarily based;
(3)
If the name of a person other than the operating carrier appears on the vehicle,
the words 'operated by' immediately preceding the information required by this
Code section; and
(4)
Other identifying information may be displayed on the vehicle if it is not
inconsistent with the information required by this Code section.
(k)
The marking must meet the following requirements:
(1)
Appear on both sides of the vehicle;
(2)
Be in letters that contrast sharply in color with the background;
(3)
Be readily legible during daylight hours from a distance of 50 feet while the
vehicle is stationary; and
(4)
Be kept and maintained in a manner that retains the legibility required by this
Code section.
The
marking may consist of a removable device if that device meets the
identification and legibility requirements of this Code section.
(1)
Any person who willfully violates any of the provisions of subsection (h), (i),
or (j) of this Code section shall, upon conviction thereof, be guilty of a
felony.
(m)
The marking provisions of this Code section as to the word 'gasoline' shall not
apply to a vehicle transporting gasoline in the fuel tank thereof supplied by
the manufacturer with the vehicle, or carried in an auxiliary fuel tank,
connected directly with the carburetor or fuel injection system of the vehicle
and used exclusively for propelling same nor to vehicles transporting gasoline
in quantities of not more than five gallons for delivery in response to
emergency calls nor to gasoline being transported by common carriers in rail
cars.
(n)(1)
Officers or employees of the State of Georgia, or law enforcement officers of
any county or municipality in the State of Georgia, upon presenting appropriate
credentials and a written notice to the owner, operator, or agent in charge, are
authorized to enter any place and to conduct inspections.
(2)
Inspections will be performed in a reasonable manner and at times that are
reasonable under the circumstances, taking into consideration the normal
business hours of the place to be entered. Inspections may be at any place at
which taxable fuel is or may be produced or stored or at any inspection site
where evidence of activities may be discovered. These places may include, but
are not limited to:
(A)
Any terminal;
(B)
Any fuel storage facility that is not a terminal;
(C)
Any retail fuel facility; or
(D)
Any designated inspection site. A designated inspection site is any state or
local highway inspection station, weigh station, agricultural inspection
station, mobile station, or other location designated by the commissioner or his
or her designated agent to be used as a fuel inspection site. A designated
inspection site will be identified as a fuel inspection site.
(3)
Fuel inspections may also be conducted in the course of safety or other vehicle
inspections authorized by law.
(4)
Officers or employees of the State of Georgia, or law enforcement officers of
any county or municipality in the State of Georgia, may physically inspect,
examine, or otherwise search any tank, reservoir, or other container that can or
may be used for the production, storage, or transportation of fuel, fuel dyes,
or fuel markers. Inspection may also be made of any equipment used for or in
connection with production, storage, or transportation of fuel, fuel dyes, or
fuel markers. This includes any equipment used for the dyeing or marking of fuel
and shall include the inspection of related shipping documents. Such officers
or employees may detain any highway vehicle, train, or marine vessel for the
purpose of inspecting its fuel tanks and storage tanks. Detainment may continue
for any reasonable period of time, not to exceed one hour, necessary to
determine the amount and composition of the fuel. Such officers or employees
may take and remove samples of fuel in reasonable quantities necessary to
determine its composition.
(5)(A)(i)
Any person that refuses to allow an inspection may be penalized $1,000.00 for
each refusal. This penalty is in addition to any other penalties or tax that may
be imposed upon that person or any other person liable for fuel excise taxes.
The authorized agent for the State of Georgia must furnish an IRS Form 916 or
similar document prepared by the department stating the purpose of the
inspection and penalties for refusal to allow an inspection so requested. The
following acts are grounds for a civil penalty payable to the
department:
(I)
Transporting fuel in a railroad tank car or transport truck without a shipping
document or with a false or an incomplete shipping document; and
(II)
Delivering fuel to a destination state other than that shown on the shipping
document.
(ii)
The penalty imposed under this subparagraph is payable by the person in whose
name the conveyance is registered, tagged, or titled or the lessee if the
conveyance is a transport truck. It is payable by the person responsible for
the movement of fuel in the conveyance if the conveyance is a railroad tank car.
The amount of the penalty depends on the amount of fuel improperly transported
or diverted and whether the person against whom the penalty is assessed has
previously been assessed a penalty under this subparagraph. For a first
assessment under this subparagraph, the penalty is twice the amount of excise
tax payable on the improperly transported or diverted fuel. For a second or
subsequent assessment under this subparagraph, the penalty is the greater of
$5,000.00 or five times the amount of excise tax payable on the improperly
transported or diverted fuel. A penalty imposed under this subparagraph is in
addition to any fuel excise tax assessed
(B)
It is unlawful to use dyed fuel for highway use with the exception of a state,
county, or municipal government vehicle and those permitted under 26 U.S.C.
Section 4082. The operation of a motor vehicle on a highway with a supply tank
containing dyed fuel, the use of which is unlawful under this Code section, or
the use of other fuel on which the tax imposed by the state has not been paid,
shall result in a civil penalty payable to the department which is payable by
the person in whose name the motor vehicle is registered and or the driver of
the vehicle. The penalty is the greater of $1,000.00 or $10.00 per gallon of
the fuel involved. In the case of repeated violations, the penalty shall be
multiplied by the current violation plus any prior violations that have been
imposed under this subparagraph. The penalty imposed under this subparagraph is
in addition to any fuel tax assessed. A county or municipality shall be entitled
to 25 percent of any penalty authorized by this subparagraph if law enforcement
officers in its employment provide information that leads to the arrest and
conviction of any person violating the provisions of this subparagraph or to the
assessment and collection of the excise taxes from any person violating the
provisions of this subparagraph.
48-9-26.
(a)
Any person who engages in any business activity for which a license is required
by this article without having first obtained and consequently retained such a
valid license is subject to the following civil penalties:
(1)
For the first violation the amount of $10,000.00; and
(2)
For each subsequent violation the amount shall be multiplied by the sum of the
current violation plus any prior violations.
(b)
Civil penalties prescribed under this Code section shall be assessed, collected,
and paid in the same manner as the motor fuel tax.
48-9-27.
(a)
Any person who commits any of the following violations is subject to the civil
penalties specified in subsection (b) of this Code section:
(1)
Sells or stores any dyed diesel fuel for use in a highway vehicle unless that
use is allowed under the authority of 26 U.S.C. Section 4082;
(2)
Willfully alters or attempts to alter the strength or composition of any dye or
marker in any dyed diesel fuel or any other motor fuel;
(3)
Acquires, sells, or stores any motor fuel for use in a marine vessel, aircraft,
or highway vehicle that is licensed or required to be licensed unless the tax
levied Code Section 48-9-4 has been paid; or
(4)
Uses any motor fuel in a marine vessel, aircraft, or highway vehicle unless the
tax levied by Code Section 48-9-4 has been paid.
(b)
The amount of the civil penalty for any violation as described in subsection (a)
of this Code section, is $10.00 per gallon of motor fuel based upon the maximum
capacity of the motor fuel storage tank, container, or storage tank of the
highway vehicle, watercraft, or aircraft in which the motor fuel is found or
$1,000.00, whichever is greater. Such amount shall be multiplied by the number
of prior penalties imposed on such violator under this Code section and the
resulting product shall be the penalty to be imposed.
(c)
Each violation is subject to a separate civil penalty.
(d)
Civil penalties prescribed under this Code section shall be assessed, collected,
and paid in the same manner as the motor fuel tax.
48-9-28.
(a)
Any person who willfully commits any of the following offenses shall, upon
conviction thereof, be guilty of a felony and shall be fined not less than
$5,000.00 nor more than $25,000.00, or imprisoned not more than one year, or
both:
(1)
Fails to obtain a license required by this article prior to performing an act
for which the license is required;
(2)
Fails to pay to this state no more than 30 days after the date the tax is due
the tax levied by this article;
(3)
Makes a false statement in