Subject 560-9-1 MOTOR FUEL TAX
|(1)||General. Claims for a refund of the motor fuel excise tax under O.C.G.A. § 48-9-10 must be made on forms required by the Georgia Department of Revenue and verified by an affidavit of the claimant or a corporate officer if the claimant is a corporation.|
|(2)||Distributors. A distributor claiming a motor fuel excise tax refund must use Revenue Form MFD-33.|
|(3)|| Retail dealers. A retail
motor fuel dealer claiming a refund amounting to 2 percent of the first 5
½ cents per gallon of the motor fuel excise tax as compensation to cover
losses for evaporation, shrinkage or spillage under O.C.G.A. § 48-9-10(c)must
use Revenue Form MFR-21.
|(4)||Agricultural crops. A person claiming a refund of motor fuel excise tax paid on the purchase of gasoline used for the production of agricultural crops under O.C.G.A. § 48-9-10(b)must use Revenue Form MFR-03.|
|(5)||Agricultural field use. A person claiming a refund of motor fuel tax paid on the purchase of diesel fuel used in vehicles licensed for agricultural field use under O.C.G.A. § 48-9-10(a)(3) must use Revenue Form MFR-04.|
|(6)||Non-dyed fuel oils used for non-highway purposes. A person claiming a refund of motor fuel excise tax paid on the purchase of non-dyed diesel fuel that is used for non-highway use under O.C.G.A. § 48-9-10(b)(2) must use Revenue Form MFR-43.|
|(2)|| Purchase records.
|(1)|| Quarterly filing requirements.
Where it is impossible, for tax compliance purposes, to accurately gauge or measure the amount of compressed petroleum gas gallonage consumed for highway use, the Georgia Department of Revenue shall determine the amount of motor fuel excise taxes due in gallons using the following allowances and measurements:
|(a)||Trucks with more than two axles: 5 miles per gallon.|
|(b)||Tank Wagons and two-axle vehicles weighing at least one ton: 7 miles per gallon.|
|(c)||Trucks weighing less than one ton and passenger vehicles: 14 miles per gallon.|
|(1)||All distributors must report losses of motor fuel sustained due to fire, theft, spillage, spoilage, leakage, or any other provable cause when filing a tax report for the period during which such loss occurred.|
|(2)||The filing of a tax report indicating a loss does not assure credit for such loss, but failure to report such loss promptly may result in the Georgia Department of Revenue's refusal of credit.|
|(3)||A distributor must provide the Department with an affidavit explaining the facts pertaining to the specific acts causing the loss, along with related insurance documentation and such other evidence as required by the Department.|
When consumers of motor fuel, including city and county governments and contractors, are using motor fuel for a construction project on a public highway, and have failed to keep adequate records to calculate the total amount of fuel used, the Georgia Department of Revenue shall allow an exemption for non-highway use in an amount no greater than twenty-five percent of the total amount claimed.
|(1)||Purpose of rule. The purpose of this rule is to provide guidance regarding calculation of the motor fuel tax applicable to compressed natural gas ("CNG") on a gallon-equivalent basis pursuant to O.C.G.A. § 48-9-3(a)(4).|
Calculation of tax. Motor fuel taxes imposed on compressed natural gas
must be calculated on a gallon-equivalent basis.
|(2)||Rule. Racing fuel is not subject to motor fuel excise tax and prepaid state tax unless it is used as either straight or blended gasoline in a motor vehicle operated on public highways. If the sale of racing fuel is not subject to motor fuel excise tax and prepaid state tax, it will be subject to state and local sales and use tax.|
|(1)|| Definitions. For purposes of
this rule, the following definitions shall apply:
|(3)||Sales for resale.
|(4)||Consumption of inventory.
|(1)||Purpose. The purpose of this rule is to provide guidance regarding the application of motor fuel excise tax and prepaid state tax (combined hereinafter as the "motor fuel excise tax") as imposed under O.C.G.A. §§ 48-9-3 and 48-9-14, respectively, to the sale of dyed diesel fuel.|
Definitions. For purposes of this rule, the following definitions shall
|(3)|| Taxation of dyed diesel
|(4)||Dyed diesel fuel used in refrigeration units. The purchase of dyed diesel fuel used in a refrigeration unit, to the extent that the unit is attached to a motor vehicle operated on a public highway but not used to propel the vehicle, is exempt from Georgia motor fuel and prepaid state taxes but remains subject to Georgia state and local sales and use taxes.|
|(3)||Prepaid Local Tax Rate
|(4)||International Fuel Tax Agreement
(IFTA) Composite Rate.