HB 121 — Revenue and taxation; prepaid state fuel tax; provide exemption
House Date Signed by Governor
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 an exemption for a limited time with respect to the collection of any rate of prepaid state taxes as defined in paragraph (5.1) of Code Section 48-8-2 to the extent it differs from the rate levied as of January 1, 2008, pursuant to Code Section 48-9-14 as it applies to sales of motor fuel and aviation gasoline as those terms are defined in Code Section 48-9-2; to provide for legislative findings; to provide an effective date; to repeal conflicting laws; and for other purposes.
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