{"data":{"id":"us-ga/o.c.g.a.-48-9-31","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-9-31","heading":"Road tax on motor carriers; rate; basis of calculation; additional tax.","body":"A road tax for the privilege of using the streets and highways of this state is imposed upon every motor carrier. The tax shall be equivalent to the taxes imposed by Article 1 of this chapter and shall be calculated on the amount of motor fuel used by the motor carrier in its operations within this state. Except as credit for certain taxes as provided in this article, the tax imposed on motor carriers by this Code section is in addition to taxes imposed on motor carriers by any other law.","path":["TITLE 48 Revenue and Taxation","CHAPTER 9 Motor Fuel and Road Taxes","Article 2 Road Tax on Motor Carriers"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"95e3b76e6e607dfc76b69751b1be19ae51df05b40125185c36bd24248a543f8c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-9-30","next":"us-ga/o.c.g.a.-48-9-32"},"notice":"GroundRules: Original legal text. Not legal advice."}