Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-9-31: Revenue and Taxation — O.C.G.A. § 48-9-31
What this law says, in plain English
Georgia imposes a road tax on motor carriers based on motor fuel used within the state. The tax equals Article 1 taxes and applies in addition to other motor carrier taxes, except where credits apply.
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