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-.09 - Racing Fuel

Universal Citation: GA Rules and Regs r 560-9-1-.09

Current through Rules and Regulations filed through September 23, 2024

(1) Definitions.

(a) For purposes of this rule, the term "racing fuel" is defined as gasoline:
1. Sold in bulk for use in motor vehicles not eligible to be registered for highway use;

2. With an octane rating of 100 or higher;

3. Having 1.0 gram of lead per gallon or more;

4. With no detergent additives;

5. That does not conform to the Reid Vapor Pressure standards for reformulated or oxygenated gasoline; and

6. That does not meet ASTM specifications for conventional unleaded gasoline.

(b) "Prepaid state tax" has the same meaning as defined under O.C.G.A. § 48-8-2(5.1).

(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.

O.C.G.A. Sec. 48-2-12.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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