HB219 - Certain local sales and use tax; motor fuels; prepayments; provisions
HB219 - Certain local sales and use tax; motor fuels; prepayments; provisions
Sponsored by: Royal,Richard 171st
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for prepayments of certain local sales and use taxes with respect to motor fuels; to provide for procedures, conditions, and limitations; to change certain provisions regarding penalties; to change certain provisions regarding taxation of motor fuel; to change certain provisions regarding sales and use tax exemptions regarding motor fuel; to change certain provisions regarding refunds of motor fuel taxes; to change certain provisions regarding the second motor fuel tax; to provide for an effective date; to repeal conflicting laws; and for other purposes.