Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-9 - MOTOR FUEL AND ROAD TAXES
Subject 560-9-1 - MOTOR FUEL TAX
Rule 560-9-1-.04 - Calculation of Compressed Petroleum Gas Usage
Universal Citation: GA Rules and Regs r 560-9-1-.04
Current through Rules and Regulations filed through September 23, 2024
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.
O.C.G.A. Sec. 48-2-12.
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