Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)
O.C.G.A. § 48-9-37: Revenue and Taxation — O.C.G.A. § 48-9-37
What this law says, in plain English
Defines motor carrier status for tax purposes: lessees are motor carriers unless specified otherwise; lessors may be motor carriers if they supply fuel or include fuel costs in charges. Establishes joint liability for tax compliance.
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