Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-9-10: Revenue and Taxation — O.C.G.A. § 48-9-10
What this law says, in plain English
This statute establishes a refund program for motor fuel taxes paid by retail dealers and agricultural users. Eligible persons must obtain a permit, file claims with invoices proving purchase and tax payment, and meet specific requirements; refunds are non-assignable and paid only to the original applicant.
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