THE REVENUE LAWS OF GEORGIA Compiled and Edited by WILLIAM M. LESTER Director, Tax Revision Committee Published by STATE OF GEORGIA TAX REVISION COMMITTEE Atlanta, Ga. 1948 ~>x, Copyright, 1935 by The State of Georgia Copyright, 1937 by The Harrison Company Copyright, 1948 by The State of Georgia TYLER 8c CO. FOREWORD Financing the governmental service of a great State, such as Georgia, is an extremely complex undertaking. It must depend upon many different sources of revenue provided by the General Assembly over a long period of time. Our present system of taxation comes from an Act of the General Assembly which was approved on January 9, 1852. Many additional taxes have, of course, been added since that time. They were usually enacted when the State was faced with the necessity of raising revenue for additional services. New demands brought new taxes. The old ones, however, remained. As a result, we have in our State today a hodgepodge, inconsistent and un-coordinated system of taxation which, like "Topsy," just grew. The G:,eneral Assembly took cognizance of this situation at the 1947 session and passed a Resolution which set up an Interim Non-Partisan Committee of twenty-one members to study and suggest a program for the revision of the tax structure of the State Government. The Committee was organized following the adjournment of the General Assembly and immediately began a study of the revenue laws of the State and of the other States. The Committee decided at an early meeting to make a comprehensive over-all study of the laws of the State before giving any consideration to a revision of the tax structure. It was soon found that the State received its revenue from a maze of taxes, licenses, fees, grants and other income' which was distributed throughout the Code of laws of the State,and that such survey could not be made within the time allotted unless such laws were brought together in a convenient, clear and concise form. This volume has been prepared to meet this nee'd at the request of the Committee. In the preparation of this work the laws as codified in the Code of 1933 have heen set out with the laws as given in the Supplement to such Code covering the sessions of the General Assembly since that time. An effort has been made, however, to arrange the various Code sections under appropriate parts, titles and chapters so that some unanimity can be obtained, as well as a logical arrangement of the assessment, levy and collection of taxes. The classification for taxes employed by the United States Census Bureau has been followed as nearly as possible. v It is impossible to make a suitable classif~cation where the laws have been passed at different periods. The only way unanimity can be obtained is through an Act setting up a complete Revenue Code. The form of a new revenue law is a matter for the Interim Legislative Committee and the members of the General Assembly to determ;ne as well as what taxes, licenses, and fees are to be eliminated or added. All of the members of the Committee are working earnestly and unselfishly on the gigantic task given to them. Their assistance in the preparation of this volume is greatly appreciated together with their understand;ng and consideration of the difficulties encountered. There is probably no subject of equal importance that is so little understood as that of taxation. It is earnestly hoped that this compilation will be of timely help to not only the Tax Rev:sion Committee and members of the General Assembly, but to public officials, students of taxation and all others who are engaged in administering or interpret~ng our tax laws. June 15, 1948 WILLIAM M. LESTER Director, Tax Revision Committee VI TABLE OF CONTENTS Foreword V PART I DEPARTMENT OF REVENUE Chapter 1. Creation, Personnel and Duties______________________________ 1 Chapter 2. Add:tional Duties of State Revenue Commissioner 23 PART II CONSUMER TAXES Chapter 1. Motor Fuels and Kerosene Tax 27 Chapter 2. Distilled Spirits and Alcoholic Tax 62 Chapter 3. Domestic and Foreign Wine Tax 73 Chapter 4. Malt Beverages Tax 79 Chapter 5. Cigar and Cigarette Tax 86 Chapter 6. Insurance Premium Tax 115 Chapter 7. Carbonic Acid Gas Tax____ _ 118 Chapter 8 . Malt Syrup Tax____________ __ __ 120 Chapter 9. Soft Drink Syrup Tax__ 121 Chapter 10. Oyster Tax 123 Chapter 11. Oleomargarine Taxes 125 Chapter 12. Convict-made Goods Tax 126 PART III Chapter Chapter Chapter Chapter Chapter LICENSE AND PRIVILEGE TAXES 1. Business License Tax 127 2. Domestic Corporation Annual License Tax :162 3. Foreign Corporation Annual License Tax 165 4. Federal and State Corporation engaged in Distri- bution of Electricity License Tax -----------169 5. Insurance Agent, Adjuster, and Adjustment Bureau License Tax ------- 171 VII Chapter 6. Insurance Company and Fraternal Benefit Society License Tax ----------------------------------------------__173 Chapter 7. Chain Store License Tax 177 Chapter 8. Mail Order Store License Tax 183 Chapter 9. Rolling Store License Tax 184 Chapter 10. Professional License Tax 188 Chapter 11. Machinery Equipment License Tax 190 Chapter 12. Sewing Machine Dealer License Tax 192 Chapter 13. Billiard Table License Tax 194 Chapter 14. Mattress M'anufacturing License Tax 196 Chapter 15. Raw Fur Deale'r License Tax 198 Chapter 16. Small Loan Business License Tax 199 Chapter 17. Honey Bee Dealer License Tax -202 Chapter 18. Distilled Spirits and Alcoholic Licenses 203 Chapter 19. Malt Beverage Licenses 207 Chapter 20. Wine Licenses 210 Chapter 21. Motor Vehicle Licenses 212 Chapter 22. Motor Vehicle Driver and Chauffeur Licenses 231 Chapter 23. Motor Contract Carrier License 242 Chapter 24. Motor Common Carrier License 248 Chapter 25. Motor Vehicles for Hire License 252 Chapter 26. Hunting and Fishing Licenses 253 Chapter 27. Fresh Water Fish Sellers' License Tax---- 273 Chapter 28. Oyster and Shrimp Dealer License Tax 274 Chapter 29. Shad License Tax 279 Chapter 30. Fish and Other Seafood Dealer Licenses , 281 Chapter 31. Navigable Streams Phosphate Mining License Tax - ---- 283 PART IV INSPECTION, EXAMINATION AND REGULATORY FEES Chapter 1. Apple Inspection Stamp Fee 285 Chapter 2. Commercial Feed Inspection Fees 287 Chapter 3. Dairy and Dairy Product Inspection Fees 292 Chapter 4. Egg Inspection Fee 297 Chapter 5. Fertilizer and Acid Phosphate Inspection Fees 299 Chapter 6. Insecticide and Fungicide Inspection Fees 302 VIII Chapter 7. Chapter 8. Chapter 9. Chapter 10. Chapter 11. Chapter 12. Chapter 13. Chapter 14. Chapter 15. Chapter 16. Chapter 17. Chapter 18. Chapter 19. Chapter 20. Chapter 21. Chapter 22. Chapter 23. Chapter 24. Chapter 25. Chapter 26. Chapter 27. Chapter 28. Chapter 29. Milk Control Board Fees 304 Powdered Milk Inspection Stamp Fee 308 Bank and Trust Company Examination Fees 309 Building and Loan Association Examination Fees 312 Credit Union Examination Fees 314 Accountant Examination and Registration Fees 316 Architect Examination and Registration Fees 320 Attorney Examination and Admission Fees 323 Barber and Hairdresser Examination and Regis- tration Fees ---- 327 Chiropractic Examination and Registration Fees 331 Chiropodist Examination and Reglstration Fees 334 Dentist Examination and Registration Fees 336 Embalmer Examination and Registration Fees 339 Medical Practitioner Examinatlon and Registra- ti0n Fees 343 Nurse Examination and Registration Fees 348 Optometrist Examination and Registration Fees 351 Osteopath Examination and Registration Fees 353 Pharmacist Examination and Registration Fees 355 Professional Engineer and Land Surveyor Exami- nation and Registration Fees " 357 Insurance Agent and Solicitor Examination and Registration Fees 360 District Commissioner of Health Examination Fee 368 Librarian Registration Fee 370 Veterinarian Examination Fee 372 Chapter 30. Real Estate Broker and Salesman Registration Fees -- 374 Chapter 31. Chapter 32. Security -Dealer and Agent Registration Fees 379 Dealer in Real Estate located in Other States, in Subdivisions, orchard units, farms for coloniza- tion and property having Oil, Gas or Minerals, Registration Fees 391 Chapter 33. Bank Organization, Amendment, Renewal, and Surrender of Charter Fees 394 Chapter 34. Savings Bank, Trust, Security or Guaranty Com- pany Organization and Amendment Fees 898 IX Chapter 35. Chapter 36. Chapter 37. Chapter 38. Chapter 39. Chapter 40. Chapter 41. Chapter 42. Chapter 43. Chapter 44. Chapter 45. Chapter 46. Chapter 47. Chapter 48. Chapter 49. Chapter 50. Canal and NavigaEon Company Organization and Amendment Fees 401 Express Company Organization Fee A04 Railroad Company Organization Fee A05 Telegraph and Telephone Company Organiza- tion Fee A 11 Insurance Company Organization Fee 413 Fraternal Benefit Society Organization and Ad- mission Fee A 16 Title Company Organization Fee 421 Amendment and Renewal fees for Corporations Granted by Secretary of State A23 Amendment, Reduction of Capital and Renewal Fees for Corporations Granted by Superior Court 426 Domestication of Foreign Corporations Fee A31 Building and Loan Association Approval Fee A33 Corporation Annual Report Fee A34 Insurance Company Annual Report Fee A36 Inter-State Building and Loan Association Annua1 Report Fee 439 Trade Mark Registration Fee 441 Electric Membership Corporation Annual Report Fee 442 Chapter 51. Mutual Building and Loan Association Annual Report Fee -- 444 Chapter 52. Non-Profit Cooperative Association Annual Re- port Fee 445 Chapter 53. Chapter 54. Chapter 55. Chapter 56. Chapter 57. Chapter 58. Chapter 59. Cooperative Marketing Association Filing and Annual Report Fee 44 6 State Bond Registration Fee A47 Public and Private Corporation Bond Registra- tion Fee 448 Race Registration Fee 449 Bond Commissioner Fee A51 Building Safety Law Fees Land Registration Fee A52 A54 Chapter 60. Certificate of Necessity and Convenience of Motor Common Carrier Fee A56 Chapter 61. Certificate of Public Convenience and Necessity for Motor Contract Carrier Fee A51 x Chapter 62. Secretary of Senate and Clerk of House Fees A59 Chapter 63. Miscellaneous State Department Fees A60 Chapter 64. Vital Statistics Fees . A63 PART V INCOME TAXES Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter 1. Imposition of Tax_____ _ A67 2. Exemptions and Credits____________ A 74 3. Deductions from Gross Income__ A80 4. Apportionment Ratio A85 5. Accounting Factors ----------- A91 6. Returns________________ _ A 98 7. Collection of Tax____ 506 8. Income Tax for Persons Serving in Armed Forces 515 PART VI PROPERTY TAXES Chapter 1. Chapter 2. Chapter 3. Chapter 4. Chapter 5. Chapter 6. Chapter 7. Chapter 8. Chapter 9. Chapter 10. Chapter 11. Chapter 12. Chapter 13. Chapter 14. Chapter 15. Chapter 16. Property Subject to Taxation__ 517 Property Exempted from Taxation 521 Homestead Exemption .____________________ 525 Personal Property Exemption__________________533 Exemption to Persons Serving in Armed Forces 537 Housing Authorities Exemption___ 540 Agricultural Products Exemption_ 542 Return and Assessment of Property 544 Assessment of Unreturned and Undervalued Property _ 558 Equalization of Assessment. Levy of Tax_____________________ 563 -------- 572 Collection of Tax____ _ _ 574 Settlement with State by Tax Collectors 580 Tax Exempt:ons --- 587 Sale of Property Under Tax Execution 596 Redemption of Property Sold for Taxes 599 XI Chapter 17. Record of Insolvents and Defaulters 604 Chapter 18. Return, Assessment and Collection of Taxes from' Banks, Mutual Building and Loan Associations and Credit Unions 611 Chapter 19. Return of Property by Railroads and Utilities 616 Chapter 20. Assessment and Collection of Taxes from Rail- roads and Utilities 621 Chapter 21. Return, Assessment and Collection of Intangible Personal Property Taxes 629 PART VII ESTATE TAX Chapter 1. Return, Assessment and Collection of Tax 645 PART VIII FRANCHISE TAX Chapter 1. Return, Valuation and Collection of Tax 649 PART IX SEVERANCE TAX Chapter 1. Oil and Gas Production Tax 655 PART X ASSESSMENT FOR SPECIAL SERVICE Chapter Chapter Chapter 1. Assessment for Board of Workmen's Compen- sati0 n c 659 2. Assessment for Public Service Commission 661 3. Assessment for State Fire InspectoL 662 PART XI RENTS, PROCEEDS FROM SALE OF PROPERTY, DIVIDENDS AND INTEREST Chapter 1. Rents from State-owned Property 665 Chapter 2. Rent from Water Bottom Lands 672 XII Chapter 3. Rent from Oyster Beds 675 Chapter 4. Proceeds from Sale of Property 679 Chapter 5. Interest from Deposits w~th State' Depositories 684 PART XII COST, AND MISCELLANEOUS REVENUE Chapter Chapter Chapter 1. Supreme Court CosL 685 2. Court of Appeals CosL 689 3. Cost for Examination of Complaints Against Ac- cident Liability and Casualty Insurance Com- panies 6 91 Chapter 4. Cost for Investigation of Complaints Filed Against Fire Insurance Companies 693 Chapter 5. Cost for Examinat:on of Fraternal Benefit Societies __ 695 Chapter 6. Cost for Examination of Insurance Companies Doing Bus1ness as Assessment, Fraternal, Indus- trial, or Charitable Companies 697 Chapter 7. Cost for Registration of Growers of Plants or Nursery Stock and for Inspection of Plants 699 Chapter 8. Cost for Examining of Non-Profit Hospital Serv- ice Corporation -- 700 Chapter 9. Funds from Operation of Farmers' MarkeL 701 Chapter 10. Funds from the Sale of Products of State Institu- tions ~ 702 Chapter 11. Miscellaneous Revenue 704 PART XIII GRANTS, DONATIONS, AND ESCHEATS - Chapter Chapter Chapter Chapter 1. Grants and Donations by Federal Government to State Board of Education 705 2. Grants and Donations by Federal Government to Board of Regents -- . 710 3. Grants by Federal Government for Vocational Education . .._. 713 4. Grants by Federal Government for Vocational Rehabilitation and Elimination of IIIiteracy 715 XIII Chapter 5. Grants by Federal Government for Agricultural Conservation and Adjustment 717 Chapter 6. Grants by Feq.eral Government to State Highway Dep artment -- _719 Chapter 7. Grants by Federal Government to State Board of Health __ _ - 721 Chapter 8. Grants by Federal Government to State Depart- ment of L2bor 723 Chapter 9. Grants by Federal Government to State Depart- ment of Public Welfare________ 728 Chapter 10. Grants by Federal Government to Department of Forestry ______________________________________________________________732 Chapter 1l. Grants by Federal Government to Department of State Parks______ 734 Chapter 12. Grants and Contributions to State Park Authority 736 Chapter 13. Grants by Federal Government to State Depart- ment of Veterans Service_____ _ 737 Chapter 14. Grants, Gifts and Donations to National Guard, Department of Public Safety and Agricultural and Development Board__ _ 738 Chapter 15. Escheats __ __ 740 PART XIV COUNTY REVENUE Chapter l. County Taxation 741 Chapter 2. Taxation for County Health DepartmenL 7 47 Chapter 3. County Tax Receivers 749 Chapter 4. County Tax Collectors________ 753 Chapter 5. Assessment and Collection of County Taxes 763 Chapter 6. Collection of County Taxes From Railroads 766 Chapter 7. County Billiard Parlor License 768 Chapter 8. County Peddler and Exhibitor License 769 Chapter 9. County Alcoholic Spirits, Malt Beverage and Wine Licenses 771 Chapter 10. County Explosive Vcense 772 Chapter 1l. County Jewelry Auction License 775 Chapter 12. County Junk Dealer License_____________ --777 Chapter 13. County Live Stock Dealer License_________ _778 XIV Chapter 14. Chapter 15. Chapter 16. Chapter 17. Chapter 18. Chapter 19. Chapter 20. Marriage License 780 County Pistol or Revolver License 784 County Processors of Nuts License _.. 785 County Tourist Camp and Road House License __786 Miscellaneous County Ucenses 788 Exemptions From Licenses___________________ 791 Revenue From Sale of Bonds_____ _ 795 PART XV MUNICIPAL REVENUE Chapter 1. Municipal Taxation 797 Chapter 2. Municipal Taxation of Railroads 801 Chapter 3. Assessment of Property by Municipalities 803 Chapter 4. Assessment of Property For Improvements by Municipalities _ -------- 805 Chapter 5. Municip alTax Exe cutions_ _ 808 Chapter 6. Garnishment on Municipal Tax Executions _._. 813 Chapter 7. Municipal Licenses 814 Chapter 8. Municipal Malt Beverage, Wine and Alcoholic Liquor Licenses __ 817 Chapter 9. Pilot License _ 819 Chapter 10. Naval Stores and Lumber Inspection Fees 824 Chapter 11. Revenue from Income Anticipation Certificates 829 PART XVI DISTRICT REVENUE Chapter 1. School District Taxation _ 833 Chapter 2. District Tax for School Buildings__ 838 Chapter 3. Drainage District Taxation _ 851 XV APPENDIX PROVISIONS FROM CONSTITUTION OF GEORGIA COVERING TAXATION AND PUBLIC DEBT. Chapter 1. Power of Taxation 859 Chapter 2. Property Exempted from Taxation 861 Chapter 3. Purpose and Method of Taxation 864 Chapter 4. State Debt 866 Chapter 5. Taxation by Counties 869 Chapter 6. Limitation on County and Municipal Debts 871 Chapter 7. Taxation for Educat:on 87 6 Index " ---- --- --- " -- __- - ------c--------------------------- 879 XVI PART I DEPARTMENT OF :REVENUEl CHAPTER 1. CREATION, PERSONNEL AND DUTIES. 92-8401. Definitions.-The following terms shall be construed, for purposes of this Chapter, as having the meaning hereinafter set out: The word "Department" as used herein shall mean the Department of Revenue, headed by the State Revenue Commissioner, which officer is created by the terms of this Chapter. The words "Revenue Commissioner" or "Commissioner" shall mean the State Revenue Commissioner, who is by the terms of this Chapter made head of the Department of Revenue. The word "taxpayer" shall mean any person, firm, or corporation made liable by law to file a return or pay tax. The word "assessor" shall mean the county tax receiver oJ" county tax commissioner. In respect of appeals from action of the State Revenue Commissioner, the term shall also be deemed to include the county board of tax assessors. The word "collector" shall mean the county tax collector unless another meaning is clearly implied by the context. The word "person" means an individual, a fiduciary, a partner- 1 An effort was made at the extra session of 1937-38 to integrate the administration of our tax laws into one department. The SecretaIJo of State wa~ allowed, however, to retain the administration of the initial taxes and qualification fees for domestic and foreign corporations, together with the corporate non-tax returns of corporations. No effort was made to centralize in thE' Department the collection of the various licenses or privilege taxes required from businesses, occupations and professions, or the fees collected by the different Departments of the State government. ~ 2 REVENUE LAWS OF GEORGIA ship, an association, or a corporation, including any public official or a public or municipal corporation. The word "individual" means a natural person. The word "fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any other person. The word "agency" shall mean any department, commission, institution, office, or officer of this State. The word "Board" shall mean the State Board of Tax Appeals as herein constituted, or may from time to time be le'gally constituted. (Acts 1937-38, Ex. Sess., pp. 77, 78.) 92-8402. State Revenue Commissioner, creation of office,and Department of Revenue, appointment, term, salary, bond, oath.- The office of State Revenue Commissioner and the Department of Revenue are hereby created. The Commissioner is hereby made head of the Department of Revenue. The Commissioner shall be appointed by the Governor with the consent of the Senate for a term of four years: Provided, however, the first term beginning at the time of appointment and running to February 1, 1947. The Commissioner shall receive a salary of $7,500 annl.lally, payable monthly. Before entering upon the performance of his duties he shall execute and file an official surety bond, approved as to form and sufficiency by the Attorney General and amounting to $70,000, the premium on which shall be paid by the State. The Commissioner shall be required to take and subscribe before the Governor an oath to discharge faithfully and impartially the duties of his office, which oath shall be in addition to that required of all civil officers.1 (Acts 1937-38, Ex. Sess., pp. 77, 79; 1943, pp. 204, 205; 1947, pp. 673, 674.) 92-8403. Vacancies, removal.-If a vacancy shall occur in the office of the State Revenue Commissioner otherwise than by lThe fifth sentence of this section as it appears in the published Acts of 1943 (p. 205) was badly garbled on account of the transposition of a line belonging in it to page 362 of the Acts, on which page it appeared as the fifth line. The line consisted of :the words "bond, approved as to form and sufficiency by the Attorney." The third sentence in this section has been copied from the enrolled Act. REVENUE LAWS OF GEORGIA 3 expiration of term, it shall be filled by appointment by the Governor for the unexpired term, subject to the approval of the Senate. Whenever the Governor shall have trustworthy information that the Commissioner is insane, or has absconded or concealed himself, or grossly neglects his duties, or he is guilty of con~uct plainly violative of his duties, or demeans himself in office to the hazard of the public funds or credit of the State, the Governor shall call a council to be composed of the Attorney General, Secretary of State, and the State Treasurer, and if they, or a majority of them, after an examination into the truth of such information, shall find the same to be true, the Governor shaH suspend said Commissioner from office until the next session of the General Assembly and issue proclamation thereof, and he shall submit to said body his action in the premises and the reasons therefor. Said suspension shall continue until the General Assembly shall otherwise direct. (Acts 1937-38, Ex. Sess., pp. 77, 80.) 92-8404. Members of General Assembly ineligible for appoint- ment.-No member of the General Assembly shall be eligible to be appointed to the position of Revenue Commissioner, nor to any other position in the Department of Revenue,! until the term of office as such member of the General Assembly has expired, and no pe'rson other than a bona fide resident of this State for more than 10 years shall ever be eligible to appointment as State Revenue Commissioner. (Acts 1937-38, Ex. Sess., pp. 77, 80.) 92-8405. Commissioner's duties.-The State Revenue Commissioner is vested with all the power and authority and required to perform all the duties formerly vested in the State Revenue Commission; and he is vested with all the power and authority and required to perform all the duties relating to matters of petroleum inspection, taxation, and licenses heretofore vested in the Comptroller General (except licenses to insurance companies and their agents); and he is also vested with all the power and authority and required to perform all the duties relating to taxation and licenses heretofore vested in any State administrative officer or State department; but the powers and authbrities by this se'ction vested in the State Revenue Commissioner shall be the powers and authority of said officers as modified, limited, IThe compiling editor of the Code substituted "Department of Revenue" for "State Tax Department." 4 REVENUE LAWS OF GEORGIA and enlarged by this Chapter.1 (Acts 1937-38, Ex. Sess., pp. 77, 80.) 92-8406. Same; Certain Duties Stated.-In addition to other duties assigned by law to the Commissioner, but without limitation of the same, it is hereby specifically provided that he shall: (a) direct that appropriate legal action be taken to enforce the revenue laws of Georgia; (b) request the Attorney General to command the services of county attorney or solicitor general or to supply legal assistance from the Department of Law; (c) supervise all tax administration throughout the State subject, however, to the sovereign rights of the counties to regulate their own affairs; (d) make thorough study of taxation in Georgia and elsewhere with a view to improvement of administration and legislation affecting the people of Georgia; (e) make an annual report to the Governor and a biennial report to each regular session of the General Assembly; (f) publish such regulations, statistics, and other reports as he may deem wise within the limitations of his appropriation; (g) assist local tax officials in every feasible manner when so requested by such officials; and (h) as responsible revenue official of the State, advise the Governor on all matters relating to revenue. (Acts 1937-38, Ex. Sess., pp. 77, 81.) 92-8406a. Sale of contraband articles seized by Commissioner; prices.-The State Revenue Commissioner is hereby authorized and directed to sell contrab.and articles which the law requires him to seize, at prices h~ conformity with the ceiling prices formulated under the Federal Jaws and wherever and whenever such a Federal ~4W applies; and where they do not apply such sales shall be to the highest bidder for cash. (Acts .1945, p. 1211.) 92-8407. Approval of tax digests.-The Revenue Commissioner shall be bound by the same laws regulating the approval of county tax digests as are now in force with reference to the approval of same by the Comptro~ler Genera1.2 (Acts 1937-38, Ex. Sess., pp.. 77, 81.) 92-8408. Administration of oaths; examination of witnesses and documl'uts; settlements by collectors; collection on commis. 1 See Secti,)l1 92-8415, p. 8. 2 See Sectiln 92-8405, p. 3. REVENUE LAWS OF GEORGIA 5 sion basis prohibited.-In the performance of his duties, the Commissioner, or any agent designated by him in writing, shall have the power to administer oaths,! to conduct hearings, to examine witnesses under oath, and subject to the rights of the taxpayer as to rights of privacy guaranteed to him by the Constitution and laws of the State to examine the books, records, inventories, or business of any taxpayer or of any fiduciary, bailee, or other person having knowledge of the tax liabdlity of any taxpayer: Provided, this power shall be exercised with due regard to the . rights of the citizen and subject to the approval of the' courts of equity of this State when invoked. The Commissioner, incident to the duties in relation to local tax officials heretofore performed by the Comptroller General and, along with all other duties of the Comptroller General in relation to taxation, hereby vested in the Commissioner, shall investigate settlements by collectors and take appropriate action to collect any revenue due the State which shall not have been collected or having been collected, shall not have been paid to the Commissioner. No official or person shall have authority to employ or commission any person, firm, or corporation to collect any of such taxes on a commission basis. (Acts 1937-38, Ex. Sess., pp. 77, 81.) 928409. Commissioner authorized to promulgate regulations and forms.-Consistent with the terms of this Chapter and of the various tax laws and general laws of Georgia, the Commissioner is authorized and directed to prescribe forms and to promulgate and enforce such reasonable rules and regulations as he deems appropriate in order effectively to enforce the revenue laws of this State.2 (Acts 1937-38, Ex. Sess., pp. 77, 82.) 928410. Tax suits; Assistant Attorney General.-The Revenue Commissioner is authorized and empowered, subject to the provisions of law in such cases provided, to act in the name, and in behalf of the State of Georgia to institute any suit, action, or judicial proceeding to collect delinquent State taxes; to cause property not listed to be assessed; to cause by mandamus the' performance of any act required by law incident to administration of any State revenue, or to collect any claim or obligation of any person, including any public official, which may be due to the State. He is authorized to act as relator in any and all such suits, ! See Sections 92-8427, 92-8438 and 92-8447 for examination of documents and witnesses. 2 The same provisions are found in Section 92-8427, p. 12. 6 REVENUE LAWS OF GEORGIA actions, or judicial proceedings. To enable the Commissioner to perform the dutie's required by this section, the Governor is authorized and empowered to direct that an Assistant Attorney General be attached to the Department of Revenue, such Assistant Attorney General to be one of the five Assistant Attorney Generals rrovided by the rresent law, and in no event shall the Commissioner be authorized to employ any other attorneys to enforce any of the provisions of this Chapter, but at times and in all matters shall procure the services of the Attorney General and his assistants, except county attorneys or solicitor general may be employed as provided by this Chapter. The salary of such Assistant Attorney General, his law clerks and clerical assistants, shall be paid from the appropriation made for expenses of the Department of Revenue, and such Assistant Attorney General shall be under the technical jurisdiction of the Department of Law with respect to matters of legal principle. Before any suit, action, or other judicial proceeding for the enforcement of this Chapter or collection of State taxes shall be initiated, by any counsel other than a duly appointed Assistant Attorney General or the Attorney General himself, it shall be the duty of counsel (whether counsel shall be a county attorney or solicitor general or other person) to file with the Commissioner a copy of the petition or other pleading together with a sworn statement of the facts on which the petition or other pleading is based; and no such suit, action, or other judicial proceeding shall be instituted until the same shall have been approved and authorized by the Revenue Commissioner. (Acts 1937-38 Ex. Sess., pp. 77, 82.) 92-8411. Compromise settlements of suits.-No suit, action, or other judicial proceeding for the enforcement of this Chapter or for the collection of State taxe's shall be settled except by agreement, compromise, or judgment in open court; and no compromise or agreed judgment shall be entered in any such suit, action, or other judicial proceeding until there has been filed with the Commissioner a verified statement setting forth the facts and showing the reasons why a compromise or agreed judgment should be entered, and certifying that no agreement or settlement other than the one stated in the proposed judgment has been directly or indirectly entered into by him or by anyone for him, and that the said proposed settlement is, in the opinion of the attorney, for the best interest of the State. (Acts 1937-38, Ex. Sess., pp. 77, 83.) 92-8412. Delegation of certain duties by State Revenue Commis- REVENUE LAWS OF GEORGIA 7 sioner.-To the extent license fees may be collected in connection with regulatory activities of some department of the State Government other than the Department of Revenue, more economically than by the said Department, because the' fees are incidental to regulatory activities, the State Revenue Commissioner is authorized, by executive order approved by the Governor, to commit the administration of said license fees to the State official responsible for administering said regulatory activities: Provided, no such commitment shall extend beyond the term of office of the Commissioner or of the officer to whom the administration of such fees be committed by the Revenue Commissioner: Provided, no other department of the State Government may employ any person or persons to collect any fees, licenses, or taxes, or to inspect for the purpose of collecting such fees, licenses, and taxes, except where the authority to collect said licenses, fees, or taxes has been expressly delegated to said Department by the Commissionerl under the terms of this section. In any case in which the collection of any tax or license may be delegate'd as provided in this section, the Commissioner shall retain supervisory authority over such activity and is charged with this duty. In any case in which the Commissioner finds that such delegation should be revoked, modified, or transferred to another department or other departments, the Commissioner is authorized, by executive order approved by the Governor, to make such revocation, modification, or transfer. The provisions of this Chapter shall in nowise affect the collection and administration of those regulatory, professional, vocational bodies or boards operated under a joint secretary as now provided by law, and other regulatory bodies similar to the Securities Commission where a major portion of the licenses are collected by mail. (Acts 1937-38, Ex. Sess., pp. 77, 84.) 92-8413. Organization of State Revenue Department; employees.-The State Revenue Commissioner is authorized to employ and discharge and fix the compensation of such personnel for office and field staff within the limitations of the appropriation as he may deem proper. The Commissioner is authorized to organize his Department, assign his employees, and discharge the responsibilities incident to administration of the State tax system in such manner as he may deem proper. All employees engaged directly or indirectly in the assessment, investigation, or collection of tax under this Chapter shall be employed upon a fixed salary basis and not upon a commission or contingent fee basis. Any lThe Code has Commission. It is obvious, however, that it should be Commissioner. 8 REVENUE LAWS OF GEORGIA salary in excess of $300 per month shall be subject to the ap~roval of the Governor. (Acts 1937-38, Ex. Sess., pp. 77, 85.) 92-8414. Secrecy provision.-The information secured by the Commissioner incident to the administration of any tax shall be confidential and privileged and neither the Commissioner nor any member or members of his staff shall divulge or disclose any such confidential information obtained from the department's records or from an examination of the business of any taxpayer to any person other than the Commissioner or members of his staff, or to an officer of the State or local government entitled in his official capacity to have' access thereto; or to the taxpayer; provided that the Revenue Commissioner may furnish such confidential information to the appropriate tax or legal official of another state, territory or country or of the United States Government if the office or off:cer of said state, territory, or country makes its own records available to the Revenue Commissioner of Georgia; provided, further, that furnishing such information to any other state, territory, country or the Federal Government shall not be deemed to change the confidential character of such information; and provided, further, that nothing herein contained shall be construed to prevent the use of confidential information as evidence before any state or federal court in the event of litigation involving tax liability of any taxpayer. It is specifically provided, moreover, that the provisions of this Section respecting secrecy shall not be deemed to prevent the publication of statistics so arranged as not to reveal information respecting an individual taxpayer ; and shall not apply in any sense whatsoever to any official finding of the Revenue Commissioner as respects any assessment or any information properly entered upon an assessment roll or other public record. Nor shall the provisions hereof affect any information which, in the regular course of business, is by law made the subject matter of a public document in any Federal or State office or in any local office in Georgia. Providing further that the provisions hereof shall not apply to information, records and reports required and obtaine'd under Chapter 92-14, titled "Motor Fuel and Kerosene," which requires dealers in gasoline and motor fuels to make reports of the amount of motor fuel and/or kerosene sold and used in each county by said dealer. (Acts 1937-38, Ex. Sess., pp. 77, 85; 1945, p. 160.) 92-8416. Transfer of functions, property, personnel, and appropriationa. (a) In general. In any case in which functions heretofore REVENUE LAWS OF GEORGIA 9 vested in any agency are by this Chapter transferred to the Department of 'Revenue, the Department shall be in every way the successor with respect to such functions and to every act done in the exercise of such functions by or under the authority of such agency. In every instance in which such agency is referred to, or designated in, any law, contract, or document, such reference or designation shall .be deemed to refer to the Department of Revenue as fully as though written into each such law, contract, or document. (b) Property and records. On March 1, 1938, all books, papers, records, files, property, and pending business theretofore made, used, acquired, or conducted by the Revenue Commission, the Comptroller General, or any other agency, from which functions are by this Chapter transferred to the Department of Revenue, shall be transferred to, and are vested in, the Department of Revenue. (c) Employees. All employees whose functions are by this Chapter transferred from an existing agency and vested in the Departme'nt of Revenue shall be transferred with their functions to the Department; and said employees shall, so far as practicable and consistent with administrative policy, continue to perform their usual duties until otherwise directed by the Commissioner. Nothing in this paragraph, however, shall be deemed to require the retention of any employees or positions or the continuation of any duties, titles, or compensation which may be found to be uneconomical. (d) Appropriations. The remainder of the appropriations heretofore made to the State Revenue Commission for the administration of the malt beverage law ECho 58-7], for the operating cost to administer any other revenue Act for which there is an allocation provided by law, for refunds of overpayment of income tax as provided by law and for all other operating cost of the Commission, is transferred to the State Revenue Commissioner and made available for expenditure in his discretion for the purposes for which he is made responsible under the terms of this Chapter. The remainder of the appropriations made to the Comptroller General for the operating cost to administer the motor carriers tax law [ 92-2901 to 92-2916], for the ~perating cost to administer the motor fuel tax law ECho 92-14], and that part of the appropriation for the operating cost of all other activities of the Department which was made for tax administration or supervision purposes (not including the appropriation for the administration of the fire inspection law [ 56-111 to 56-115], which 10 REVENUE LAWS OF GEORGIA appropriation shall not be affected by this Chapter) is hereby transferred to the Commissioner and made available for expenditure in his discretion for the purposes for which he is made responsible under the terms of this Chapter: Provided, the total of all such expenditures by said Department for all purposes shall not exceed one per cent. of the total anticipated revenue for the State for each fiscal year as estimated by the Budget Bureau. (e) Budget Bureau to decide. In the event there is found to be uncertainty with respect to the functions, records, property, employees, or appropriations, transferred by the terms of this Chapter, it shall be the duty of the Budget Bureau to determine all such issues. (Acts 1937-38, Ex. Sess., pp. 77, 86.) 92-8416. Appropriations for Revenue Commissioner and staff.After March 1, 1938, the General Assembly shall make an appropriation in the General Appropriations Bill for the expense of the Commissioner and his staff. The Commissioner shall make re'quisition on the Governor accompanied by a detailed statement covering salaries and expenses for each quarter, and the Governor on approval of such requisition shall issue his warrant against said appropriations for the amounts so approved. (Acts 1937-38, Ex. Sess., pp. 77, 88.) 92-8417. State Revenue Commission abolished.I-The State Revenue Commission is abolished, effective January 3, 1938. (Acts 1937-38, Ex. Sess., pp. 77, 88.) 92-8418. ,Certain duties retained by ComptroUer General.- Nothing contained in this Chapter shall be deemed to affect or impair the powers and dutie's of the Comptroller General with respect to controlling of withdrawals from the treasury, service as Insurance Commissioner, or otherwise, in so far as the same do not concern taxation or licenses2 (other than licenses to insurance companies and their agents). (Acts 1937-38, Ex. Sess., pp. 77, 88.) 92-8426.4. Court review of decisions by Commissioner.-Except as otherwise provided by this law [ 92-8426.4 to 92-8426.6] all matters, cases, claims 'and controversies, of whatsoever nature arising in theadministration of the revenue laws, or in the exer- ISee5ection 92-8405, p. 3, and Section 92-8415, p. 8. 2For other duties transferred to State Revenue Commissioner, see Section 92-8405, p.3. REVENUE LAWS OF GEORGIA 11 cise of the jurisdiction of the State Revenue Commissioner or the Department of Revenue, as conferred by this Chapter shall be for determination by the State Revenue Commissioner, subject to review by the courts as provided for by section 92-8446.1 The' effect of this section shall be that, except as hereinafter provided, all final rulings, orders and judgments of the State Revenue Commissioner shall be subject to appeal and review under section 92-8446. Any such appeal from a final ruling, order, or judgment of the State Revenue Commissioner shall be entered within the time prescribed by section 92-8446: Provided, however, that nothing herein contained, and no provision of this law [ 92 8426.4 to 92-8426.6], shall be construed to deprive a taxpayer against whom an execution for taxes has been issued under an assessment by the State Revenue Commissioner of the right to resist enforcement of the same by affidavit of illegality. (Acts 1943, pp.204, 206.) 92-8426.5. Arbitration of assessments of Commissioner on returns made to him. Review of award.-The provisions of section 928426.4 with reference to reviewing assessments of the State Revenue Commission* shall not apply to assessments for ad valorem taxation against any person, corporation or company which was required by Chapter 92-59 of the Code of 1933 to return his or its property for ad valorem taxation to the Comptroller General* and is now required by such Chapter and this Chapter to make such returns to the State Revenue Commissioner. The State Revenue Commissioner shall carefully ,scrutinize such returns made to him, and if in his judgment the property embraced therein is returned below its value or the return is false in any particular, 1 A Board of Tax Appeals, consisting of the Comptroller General, State Auditor, and the State Treasurer, was created by the General Assembly at the Extra Session 1937-38, and given the power to review decisions of the State RcveJ1u~ Commissioner. (Acts 1937-38, Extra Session pp. 77, 89-91.) In 1911 the duties of the Board were modified and limited by an Amendment to the 1937i38 Act. (Acts 1941, p. 200.) In 1943 the Act creating the Department of Revenue was further amended by the General Assembly. In such Amendment the Sections creating the Board of Tax Appeals were especially repealed. (Acts 194i3, pp. 204, 206.) In repealing the Sections creating the Board of Tax Appeals, however, the Act of 194i3 did not refer to the Act of 1941. It did have, though, the usual repealing clause. Since the Board of Tax Appeals had been abolished, the Sections covering the limited authority and jurisdiction of such Board were no doubt repealed under the general repealing clause. The Sections covered by the 1941 Act, therefore, are omitted. * Now State Revenue Commissioner, see 92-8405, p. 3. 12 REVENUE LAWS OF GEORGIA or in any wise contrary to law, he shall, within 60 days thereafter, correct the same and assess the value, from any information available. If any such person, corporation or company shall be dissatisfied with the assessment or correction of such returns as made by the State Revenue Commissioner or the Department of Revenue, such taxpayer shall have the privilege, within 20 days after notice of such assessment and correction, to refer the question of true value or amount to arbitrators as provided for by Chapter 92-60 of the Code of Georgia of 1933. Such arbitrators shall consist of one chosen by the taxpayer and one chosen by the Governor. If the arbitrators thus chosen shall be in disagreement, they shall choose an umpire. If such arbitrators disagree and shall fail to select an umpire within 30 days after receiving notice of their appointment, the Chief Justice of the Supreme Court of Georgia shall select an umpire. Every arbitrator or umpire chosen hereunder shall be a citizen of Georgia. The award shall be made by the arbitrators or by the arbitrators and the umpire, as the case may be within thirty days from the appointment or selection of such umpire. The decision and award of the arbitrators or of the arbitrators and the umpire shall be subject to appeal and review in the same manner as decisions and orders of the State Revenue Commissioner are subject to appeal and review under the terms of section 92-8446. (Acts 1943, pp. 204, 207.) 92-8426.6. Repeal of certain Code sections and reenactment of certain others.-Sections 92-7004 to 92-7006 of the Code of GtlOrgia of 1933, which relate to arbitration of State Revenue Commission's* equalization of county assessments are hereby repealed. Chapter 92-60 (sections 92-6001 to 92-6007) of the Code of Qeorgia of 1933, as modified by the provisions of section 92-8426.5, shall continue and remain in full force and effect as if fully set forth herein. (Acts 1943, pp. 204, 208.) 92-8427. Commissioner administers all tax laws; forms; examination of documents.-The State Revenue Commissioner is charged with the administration and supervision of all tax laws of the State.1 He shall prepare the forms he deems necessary and shaH make such reasonable rules and regulations as he finds desirable to enforce the provisions thereof. The Commissioner or his agents authorized in writing so to do may examine any books, papers, .' Now State Revenue Commissioner, see 92-8405, page 3. 1 Many of the provisions of this section have already been set out in 928408, 92-8409, supra. REVENUE LAWS OF GEORGIA 13 records, or other data (including information in the hands of third parties) bearing upon the correctness of any return or for the purpose of making a return where none has been made as required by law.1 (Acts 1937-38, Ex. Sess., pp. 77, 91.) 92-8428. Remittances required with returns; assessments; refunds.-Wherever any returns, report or other information is filed with the Commissioner by any taxpayer, and any tax other than income orad valorem is shown on such report or return as due by the taxpayer, or on the basis of such return or report any tax or license other than income or ad valorem may be, or become, due' by such taxpayer following assessment or other act by the Commissioner, the taxpayer shall make a remittance for the amount shown as d~~ on such report or return, or estimated by the taxpayer to be dUe thereon, to the Commissioner at the time the return is filed, notwithstanding that the Commissioner is required under this Chapter to determine and fix the amount of tax or license. Amounts so paid by taxpayers shall be accepted by the Commissioner and paid into the state treasury and the account of the taxpayer credited therewith subject to final determination of the tax or license. Acceptance of the remittance required hereunder shall not be deemed to imply an assessment of said property or fixing of any license fee; but the Commissioner shall, as soon as practicable, make suchan assessment or fix such license fee, and if the tax is found to be different from the amount paid, he shall demand payment of the remainder or shall certify a refund to be made in the manner provided by law from any of the funds in the state treasury, not otherwise appropriated, of any overpayment which has been made. (Acts 1937-38, Ex. Sess., pp. 77, 91.) 92-8429. Extension of time for returns; bond.-The Commissioner may grant a reasonable extension of time for filing returns required under state tax laws, on written request theref;:-r. whenever in his judgment a good cause for such extension exi8L~. The Commissioner shall keep a record of every extension granted and the reason therefor. No such extension or extensions, except as otherwise expressly provided by law, shall aggregate more than six months, nor shall any such extension operate to delay th~ payment of a tax unless a bond satisfactory to the Commissioner be posted. In no event shall the Commissioner extend the time of filing returns required to be filed with the assessors. (Acts 1937-38, Ex. Sess., pp. 77, 92.) 1 For limitation of power of Commissioner, see 92-8447, p. 21. 14 REVENUE LAWS OF GEORGIA 92-8430. Date taxes are due; interest.-Except as expressly provided by law to the contrary, all State taxes and licenses shall be due and payable, with the return, on or before 30 days afte:r notice, as the case may be, except ad valorem and income taxes; and when the collection of any such tax is deferred under any sections of this Chapter, interest at the rate of one-half of one per cent. per month shall be collected thereon from the due date until the date of payment, unless a higher or different rate of interest or penalty is now fixed by law. (Acts 1937-38, Ex. Sess., pp. 77, 92.) 92-8431. Notice of assessments, how served; effect of failure to protest.-In all cases in which the Commissioner is required by law to provide an opportunity for protest, the license fee shall become final if no written protest is filed by the' taxpayer with the Commissioner within 30 days of the date of such notice. For the purpose of this section, said notice shall be deemed to have been given if written notice is deposited in the mails registered and addressed to the taxpayer at the last known address of such taxpayer. If no such record'is on file said notice shall be by pe1!'sonal service. (Acts 1937-38, Ex. Sess., pp. 77, 93.) 92-8432. Protests, requisites, procedure.-Any taxpayer may contest any additional assessment or license made or determined by the Commissioner, by filing with the said Commissioner a written protest at any time within 30 days from the date of notice of the assessment or license. All protests shall be prepared in such form and contain such information as the Commissioner shall reasonably require and shall include in any case a summary statement of the grounds upon which the taxpayer relies and his reasons for disputing the finding of the Commissioner. In the event the taxpayer desires a conference or hearing, such fact must be set out in the protest. The Commissioner shall grant such a conference before his officers or agents as he may designate, at a time he shall specify, and shall make such reasonable rules governing the conduct of conferences as he may deem meet and proper. The discretion herein given to the' Commissioner shall be reasonably exercised on all occasions. (Acts 1937-38, Ex. Sess., pp. 77, 93.) 92.8433. Final assessments after protest.-In all cases in which protests are filed by taxpayers, as provided by law, the Commis- REVENUE LAWS OF GEORGIA 15 sioner shall consider the information contained in such protests and information submitted by taxpayers in conferences or hearing before the said Commissioner, or his officers or agents; and the Commissioner shall proceed to make final assessment, or fix a final license fee, and notify the taxpayer of the amount thereof, subject to the right of appeal as provided in this Chapter. (Acts 1937-38, Ex. Sess., pp. 77, 93.) 92-8434. Deficiency assessments; interest.-If. the Commissioner shall ascertain that the return of any taxpayer contains mistaken, false, or fraudulent statements, or that it contains statements or omissions of data otherwise incorrect or misleading and that as a result thereof improper or inadequate assessments of taxes have been made', the Commissioner may determine and fix the amount of such taxes due by such taxpayers and shall proceed to collect the State tax due thereon. In any case in which property assessments are made by the Commissione,r under the law for purposes of local taxation, the Commissioner shall certify amounts of any property omitted from previous assessments to the' proper local tax authorities for tax in the local tax districts. All taxes collected under this section shall bear interest at the rate of one-half of one per cent. per month, unless otherwise provided by law, from the date the Commissioner shall by written notice to the taxpayer advise him of the amount thereof, until paid. Said interest to be assessed and collected as a part of the tax. (Acts 1937-38, Ex. Sess., pp. 77, 94.) 92-8435. Time for making deficiency assessments.-In the absence of fraud, no assessments shall be reopened under section 92-8434, except within two years from the last date upon which the return could be filed by the taxpayer under the law without delinquency. In any case in which any report, return, or other, information contains fraudulent statements or omissions of material facts, the effect of which makes such taxpayer's report a fraudulent representation of tho items or things required there-, under, the Commissioner may reopen the case and make additional assessments of taxes or licenses at any time, within seven years of said return. (Acts 1937-38, Ex. Sess., pp. 77, 94.) 92-8436. Refunds.- (a) Appropriation.. There is hereby appropriated from the proceeds of every tax and license~imposed by law 'a sum .' suffieie:ri1i 16 REVENUE LAWS OF GEORGIA to refund to taxpayers any and all such taxes which may be determined to have been erroneously or illegally assessed and collected from such taxpayers under the laws of Georgia, whether paid voluntarily or involuntarily and interest thereon at the rate of six per cent per annum from the date of payment of same to the State Revenue Commissioner. Such refunds shall be drawn from the treasury on warrants of the Governor issued upon itemized requisitions showing in such instance the person to whom the refund is to be made, the amount thereof and the reason therefor. (b) Proc~ure for granting. In any case in which it shall be determined that an erroneous or illegal collection of tax or license has been made by the Commissioner, the taxpayer from whom such tax or license was collected may, at any time within three years after the date of the payment of same' to the State Revenue CommissioDer, file a claim for refund with the said Commissioner in writing and in such form and containing such information as the Commissioner may require, to include a summary statement of the grounds upon which the taxpayer relies, provided that should any person be prevented from filing such application because' of his own or his counsel's service in the armed forces during said period, this period of limitation shall date from his or his counsel's discharge, as the case may be, from the service. In the event the taxpayer desires a conference or hearing before the Commissioner in connection with any claim for refund, he shall so specify in writing in the claim, and if the claim conforms with the requirements of this section the said Commissioner shall grant such a conference at a time he shall specify. The Commissioner shall consider information contained in taxpayer's claims for refund and such other information as may be available and shall approve or disapprove' the taxpayer's claim and notify such taxpayer of his action. In the event any claim for 'refund is approved, the Commissioner shall forthwith proceed under subsection (a) of this section to give effect to the terms thereof: Provided, further, that the taxpayer whose claim for refund is denied by the Commissioner under the terms of this Chapter, shall have the right at any time within two years after said claim is denied to sue for refJlnd in the superior court of the county in which said taxpayer would have a right to appeal from a judgment by the State Revenue. Commissioner, as in this Chapter provided: Provided, further, that in any case where the State Revenue Commissioner in making a refund may have previously paid interest on the erroneous or illegal taxes paid the State, such pay:ment of interest is hereby validated: Provided further, that in those cases where the State Revellue Commissioner has paid re- REVENUE LAWS OF GEORGIA 17 funds without interest, he is authorized to amend said refunds by adding thereto six per cent interest as provided by the Section.1 (c) Limitation on payment of interest. The authority of the State Revenue Commissioner to pay iJ:!.terest on such tax refunds shall be limited to the payment of such refunds as were made on or after March 1, 1942. (Acts 1937-38, Ex. Sess., pp. 77, 94; 1945, pp. 272, 274; 1946, p. 25.) 92-8437. Commissioner to pre'pare delinquent r~turns.-The Commissioner, in any case in which any return, report, or other information is not filed or made available to the Commissioner as required by law, may proceed to ascertain such information in any way which he considers proper or appropriate, at the expense of the delinquent; and the Commissioner is authorized to prepare, execute,and file such returns. (Acts 1937-38, Ex. Sess., pp. 77, 95.) 92-8438. Superior court to compel production of evidence.-If any individual, corporation, partnership, or fiduciary, or any officer, agent, employee, or member of a partnership, required under the law to make any return, supply any information, or exhibit any books or records, when requeste'd to do so by the Commissioner or any agent designated in writing by the Commissioner, whether with reference to his own returns or not, shall refuse to do so, the superior court for the county in which such person resides shall have jurisdiction by appropriate process to collect such testimony or cause the proper person to produce such books, papers, or other data. All of the laws of the State relative to the taking of depositions and interrogatories of nonresidents, as well as of residents, of this State shall be available to the Commis- sioner. (Acts 1937-38, Ex. Sess., pp. 77, 96.) 92-8439. Nature of penalties.-All penalties imposed by State statutes are part of the tax to be collected as such. The proceeding to collect the original tax, the tax constituted from penalties imposed, and the interest, shall all be conducted in the same manner. Provision for criminal prosecution shall not in any event operate under the tax laws of the State to relieve any taxpayer 1 For other provisions as to refunds see 82-8428, p. 13. 18 REVENUE LAWS OF GEORGIA of any tax, penalty, or interest imposed by law. (Acts 1937-38, Ex. Sess., pp. 77, 96.) 92-8440. Penalty and interest on failure to file return or pay tax.-In any instance in which any person shall wilfully fail to file a report, return, or other information required by law, or to pay the Commissioner any revenue held in trust for the State, he shall pay, in the absence of a specific statutory civil penalty for such failure, a penalty of 10 per cent. of the amount of revenue held in trust and not paid in at the time prescribed by law, and interest on the principal amount at the rate of seven per cent. per annum from the date the return or the revenue held in trust should have been remitted, until the same shall have been paid. In any instance in which any person fails to pay a tax when the same is due, he shall pay, in the absence of a specific statutory civil penalty for such failure, interest on the principal amount at the rate of seven per cent. per annum from the date the tax becomes delinquent, until the same is paid. (Acts 1937-38, Ex. Sess., pp. 77, 96.) 92-8441. Jeopardy assessments; oollection; bond.-If the Commissioner finds that a taxpayer gives evidence of intention to remove from the state, or to remove his property therefrom, or to conceal himself or his property, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any state tax, whereby it becomes advisable' that such proceeding be brought without delay, the Commissioner shall declare the taxable period for such taxpayer terminated forthwith, and shall give notice of such finding and demand immediate payment of such tax as may be due.1 The Commissioner may ,~mmediately make an arbitrary assessment and may proceed under such assessment to collect the tax or to require such taxpayer to file with him a bond2 satisfactory to the Commissioner as security for payment of any such tax. (Acts 1937-38, Ex. Sess., pp. 77, 97.) 92-8442. Suit by Commissioner to recover tax, penalties, interest, and costs; parties.-In the event any taxpayer shall fail to pay any tax due, the Commissioner shall notify such taxpayer, and his surety or sureties,by mailing a letter to their post-office 1 See 92-8434 and 92-'8'435 for deficiency assessments, p. 15. 2 For suit on bond, see . 92-8442. REVENUE LAWS OF GEORGIA 19 addresses last known to the Commissioner; and if, after 30 days of mailing such notice, the amount due remains unpaid, the Commissioner shall proceed by suit to collect the amount due thereunder including the penalties, interest, and cost. It shall not be necessary to make the defaulting taxpayer a party to any suit that may be brought against his surety or sureties. (Acts 193738, Ex. Sess., pp. 77, 97.) 92-8443. Taxes made personal debt; attachment and garnish- ment.-All taxes are hereby made a personal debt of the person required hereunder to file the returns or to pay the taxes imposed hereby. The Commissioner may attach the property of a . delinquent taxpayer on any ground provided by section 8-101, or on the ground that the taxpayer is liquidating his property in an effort to avoid payment of the tax. The Commissioner may use garnishment to collect the tax imposed by this Chapter. Garnishment may be issued by the Commissioner in the same manner as is provided for the issuance of garnishment by tax collectors in Chapter 92-75. (Acts 1937-38, Ex. Sess., pp. 77, 98.) 92-8444. Liens for taxes.-Liens for taxes, whether ad valorem, specific, or occupational, due the State, any county thereof, or municipal corporation therein, shall cover the property of taxpayers liable to tax, from the time fixed by law for valuation of the same in each year until such taxes are paid, and the property of tax collectors and their sureties from the time of giving bond until all the taxes for which they are responsible shall be paid. Such liens for taxes are superior to ali other liens, and shall rank among themselves as follows: first, taxes due the State; second, taxes due counties of the State; third, taxes due school or other special tax districts of the State; fourth, taxes due to municipal corporations of the State: Provided, the lien for taxes imposed by the provisions of section 92-1415 shall not have priority as against any bona fide mortgagee, holder or transferee of a deed to secure debt, pledgee, judgment creditor, or purchaser of or from persons liable for the tax imposed by Chapter 92-14, where the rights of such mortgagee, holder or transfere'e of a deed to secure debt, pledgee, judgment creditor or purchaser shall have attached prior to the time notice of such lien shall have been filed by the State Revenue Commissioner in the office of the superior court of the county in which the principal place of business or in the county where the property of such person liable for payment of the motor-fuel tax is located: Provided, 20 REVENUE LAWS OF GEORGIA the lien for taxes shall not be changed by any provisions of this Chapter and shall be the same as existing prior to the passage of this Chapter.1 (Acts 1937-38, Ex. Sess., np. 77. 98.) 92-8445. Review of Commissioner's findings; certifications by Commissioner to county and municipal governments.-The Commissioner's assessments shall not be reviewed except by the procedure hereinafter provided. No trial court shall have jurisdiction of proceedings to question such assessments, except as in this Chapter provided. Where the Commissioner is required by law to certify to any county or municipal government of this State all or any part of an assessment or tax against any taxpayer, and the taxpayer disputes the correctness of said assessment or tax as. determined by the Commissioner, the Commissioner is directed to certify to said county and municipal government the value of the property of the taxpayer and/or the tax admitted by him in his return to be due, and after a final determination of the balance of said assessment or tax in dispute shall make a supplemental certification to said counties and municipal governments of the amount of the balance of said assessment or tax as may be finally determined. It shall be the duty of the taxpayer to pay, as required by law, any taxes that may be assessed by the State, county, or municipal governments, both upon the original value as shown in his return as well as upon its supplemental value that may finally be determined as in this Chapter provided. (Acts 1937-38, Ex. Sess., pp. 77, 99; 1943, pp. 204, 206, 208.) 92-8446. Appeal from Commissioner to superior court; payment of taxes admittedly owed ; bond ; costs.-Either party may appeal from any order, ruling, or finding of the said Commissioner to the superior court of the county of the residence of the taxpayer, unless the taxpayer be a railroad or other public service corporation or nonresident, in which event the appeal of either party shall be to the superior court of the county in which is located its principal place of doing business, or in which the chief or highest corporate officer, resident in the State, maintains his office. The appeal and necessary records shall be certified and transmitted by the Commissioner and shall be filed with the clerk of the superior court within 30 days from the date of decision by the Commissioner. The procedure provided by law for applying for and granting appeal from the court of ordinary to the superior 1 See Code Section 67-1701 which creates eertain liens and establishes their priorities, first among them being liens for taxes. See also Code Section 92-5708. REVENUE LAWS OF GEORGIA 21 court shall apply as far as suitable to the appeal authorized herein, except that the appeal authorized herein may be filed within 15 days from the date of decision by the' Commissioner. Before the superior court shall have jurisdiction to entertain such appeal filed by any aggrieved taxpayer, such taxpayer shall file with the clerk of the superior court a writing whereby such taxpayer shall agree to pay on the date or dates the same shall become due all taxes for which such taxpayer has admitted liability, and shall, within 30 days from the date of decision by the Commissioner, file with the clerk of the superior court, except where appellant owns real property in Georgia, the value of which is in excess of the amount of the tax in dispute, a bond or other security in amount satisfactory to such clerk, conditioned to pay any tax over and above that which the taxpayer has admitted liability for, which shall be found to be due by a final judgment of court, together with interest and costs. It shall be ground for dismissal of the appeal if the taxpayer fails to pay all taxes admittedly owed upon the due date or dates as now or hereafter provided by law. If the final judgment of court places upon the taxpayer any tax liability which he has not already paid, he shall pay the same' on the due date or dates now or hereafter fixed by law, if the tax, or any of same, has not become due on the date of said final judgment of court; and if the tax, or any of same, has al~ ready become due at the time of final judgment of court, the taxpayer shall immediately pay the tax, or so much thereof as has already become due, with interest. In the event the final judgment of court is adverse to the taxpayer, he shall pay the court costs, no matter whether the tax or any part of same has or has not become due at the time of said final judgment of court. (Acts 1937-38, Ex. Sess., pp. 77, 100; 1943, pp. 204, 206, 208.) 92-8447. Commissioner's power limited.-Other prOVISIOns of this Chapter to the contrary notwithstanding, no provision of this Chapter shall be construed so as t9 give to the Commissioner any power to make assessments for ad valorem taxation or to collect the same from any taxpayer, except in the case of railroads and other public service corporations, as now provided by law, nor to examine the books, records, inventories, or business of any taxpayer for any purpose except for the purpose of determining liability for taxes collected directly by the Commissioner or assessed by the Comptroller General or the Revenue Commission 22 REVENUE LAWS OF GEORGIA under existing law, unless otherw~se now provided by law. (Acts 1937-38, Ex. Sess., pp. 77, 102.) 92-8448. Judicial enforcement of taxes imposed by other States.-The courts of this State shall recognize and enforce liabilities for taxation lawfully imposed by other States which extend like comity. (Acts 1937-38, Ex. Sess., pp. 77, 102.) 92-8449~ Legislative committees; Commissioner is member ex officio.-The ways and means committee of the House of Representatives and the finance committee of the Senate shall hold joint meetings for the consideration of all revenue taxing measures when in regular or special session and the State Revenue Commissioner shall be an ex-officio member of each committee. (Acts 1937-38, Ex. Sess., pp. 77, 102.) 92-8450. Effect of partial invalidity of Chapter.-Each and every provision and section of this Chapter is separately enacted; and should any provision or section of this Chapter be held invalid for any reason it is hereby declared the intent and purpose that the remaining valid provisions of this Chapter shall be of full force and effect. (Acts 1937-38, Ex. Sess., pp. 77, 102.) 92-9951. Defrauding State, misdemeanor.-Any persons who " shall wilfully and with intent to defraud the State: (a) file any return, report, protest, or claim for refund containing any false or fraudulent statement, knowing the same to be false; (b) knowingly and intentionally omit to state any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or (c) by any trick, device, scheme, or plan evade or attempt to evade any tax, license, penalty, interest, or other amount due the State, shall be guilty of a misdemeanor and punish for such as provided by law. (Acts 1937-38, Ex. Sess., pp. 77, 99.) REVENUE LAWS OF GEORGIA 23 CHAPTER 2. ADDITIONAL DUTIES OF STATE REVENUE COMMISSIONER.1 925802. Collection of Delinquent License Taxes.-It shall be the duty of the deputy revenue commissioners2 appointed under the provisions of 92-4507 to look after the collection of delinquent taxes of every kind that may be due the State, except ad valorem taxes or those required by law to be returned to the tax receiver and entered in the tax digest, and particularly to investigate and collect delinquent license taxes,a specific or occupation taxes, automobile tag taxes, chauffeurs' license taxes, gasoline sales taxes, and stamp taxes on cigars and cigarettes. It shall be the further duty of such deputies to check up estates subject to estate taxes and to report information with reference to said estates to such officers as may be charged with the administration 1 This Chapter is a codification of portions of Acts of the General Assembly prior to the creation of the office of State Revenue Commissioner, some of the sections being from an Act of the General Assembly of 1923 which provided for a Commissioner of Revenue. This office was abolished and a State Revenue Commission set up by the General Assembly in 1931. All of the powers' and duties formerly vested in said Commissioner of Revenue were transferred to such Commission. (Acts 1931, pp. 7, 32, 35.) When the office of State Revenue Commissioner was created and the Department of Revenue set up, all of the powers, duties, and functions of the State Revenue Commission were in turn transferred to the State Revenue Commissioner, as modified, limited or enlarged by the foregoing Chapter. (Acts 1937-38, Ex. Sess., pp. 77, 803.) He is, accordiIJ.gly, charged with the responsibility of the collection of the delinquent license taxes as set out in the following section, together with other delinquent taxes that may be due the State from ad valorem taxes, tangible or intangible. . 2 The Deputy Revenue Commissioners formerly appointed by the State Revenue Commission were abolished in the repeal of 92-4507 at the Extra Session of the General Assembly of 1937-38. (Acts 1937-38, ~x. Sess., pp. 77, 89.) All of the powers, duties, and functions of the State Revenue Commission were transferred to the State Revenue Commissioner and the Department of Revenue, as previously noted. a' The license taxes and other taxes set out in this section follow in Parts II and III. 24 REVENUE LAWS OF GEORGIA of the estate tax laws of this State. (Acts 1923, Extra Sess., p. 14; 1931, pp. 7, 34.) 92-5803. When occupation taxes become delinquent.-All special or occupation taxes shall be deemed delinquent after 90 days from the due date thereof. (Acts 1923, Extra. Sess., p. 14.) 92-5804. Penalty against delinquents.-All delinquent taxpayers shall be subject to a penalty of 20 per cent. for nonpayment of taxes. (Acts 1923, Extra. Sess., p. 14; 1931, Extra. Sess., pp. 76, 87.) 92-5805. Cooperation of tax collectors; commissions.-It shall the duty of the tax collectors of this state to cooperate with the State Revenue Commission* in supplying information as to delin- quents, and the Commission* shall have access to all records of tax collectors in putting into effect the operation of this Chapter. The tax collectors shall not be entitled to any commission whatever in the collection of delinquent taxes except where such collections are made directly by such tax collector, and then such commission* shall not exceed that provided by law, and said tax collectors shall not then have the right to relieve any delinquent of the penalty provided in this Chapter, but shall collect said penalty and remit same to the State' Revenue Commission as provided by 92-5207. (Acts 1923, Extra. Sess., p. 15; 1931, pp. 7, 31.) 92-5806. Reports and payments by Commissioner.-The deputy commissioners1 shall report to the State Revenue Commdssion* at least every week in detail as to the amount collected by each and the source from which the same has been collected, and pay over to the Commission* the' amount shown in said report to have been collected; and it shall be the duty of the Commission to report all such collections to the Treasurer of the State once each week, and to pay into the State treasury at such times all amounts that have been paid over to it by its deputies. The failure on the part of the Commission* to so account for the funds paid to it by the deputies,l or the failure on the part of any deputy to promptly report and pay over to the Commission any moneys collected by him, shall be a breach of their respective bonds, and, jn the discretion of the Governor, shall terminate the term of any such * Now State Revenue Commissioner, see 92-8405, p.. 3. 1 The duties of Deputy Commissioners have been transferred to State Revenue Commissioner, see footnote to 92-5802, p. 23. REVENUE LAWS OF GEORGIA 25 deputy! or member of the Commission other than that of the Comptroller General. (Acts 1923, Extra. Sess., p. 16; 1931, pp. 7, 32, 34.) 92-5807. Duty of Commission as to prosecution of delinquents, etc -The State Revenue Commission* shall d:rect prosecutions to be instituted against any person or corporation subject to payment of any special taxes who may refuse to pay said taxes upon demand of a deputy, and issue execution for the amount of the taxes shown to be due. (Acts 1923, Extra. Sess., p. 17; 1931, pp. 7, 34.) 92-5808. Annual report of collections and expenditures to General Assembly.-The State Revenue Commission* shall keep accurate accounts of all collections and expenditures, and shall submit a detailed report of same up to June 1 of each year to the General Assembly as its regular session. (Acts 1923, Extra. Sess., p. 18; 1931, pp. 7, 34.) 92-5809. Penalties to go to treasury of State.-All penalties collected by and through the Commission* under the laws of this State shall be directly covered into the State treasury. (Acts 1924, pp. 15, 16'; 1931, pp. 7, 34.) 92-5810. State Revenue Commissioner to also collect delinquent ad valorem taxes.-In addition to the duties provided by law it shall be the duty of the State Revenue Commission* and its deputy revenue commissionersl or agents to look after the collection of delinquent taxes that may be due to the State for ad valorem taxes on personal property, tangible or intangible'; to investigate the nonpayment of delinquent taxes and collect the same; to investigate, cause to be placed upon the tax digest, and collect the taxes that may be due from defaulters who are negligent or fail to return the proper taxes due the State' upon personal property, tangible or intangible. (Acts 1937, p. 497.) 92-5811. Unreturned and undervalued personal property to be assessed.-Where the owner of such property has omitted to return such property for taxation at the time and for the year that return should have been made', or having returned such property, has grossly undervalued same, the Commission* through its deputies or agents shall require such delinquent or defaulting taxpay~r to make a proper return, or return the omitted property, and the * Now State Revenue Commissioner, see 92-8405, p. 3. 1 See footnote to 92-5802, p. 23. 26 REVENUE LAWS OF GEORGIA same shall be assessed in the manner and method prescribed in Chapter 92-61. (Acts 1937, p. 497.) 92-5812. Payment to State treasury; notice to tax receiver.- All such assessments for delinquent or defaulting taxpayers shall be collected and paid into the State treasury, and the State Reve- nue Commission* shall thereupon notify the tax receiver of the taxpayer's residence of such assessment, and it shall thereupon be the duty of such local tax receiver to cause such omitted property or increased assessment to be placed on the county digest.1 (Acts 1937, pp. 497, 498.) * Now State Revenue Commissioner, see 92-'8'405, p. 3. 1 Other powers, duties and responsibilities are placed on the State Revenue Commissioner in the administration of the various tax laws of the State. For such duties see: INCOME TAX, Part V, Chapter 1, et cetera. INTANGIBLE TAX, Part VI, Chapter 2l. PROPERTY TAX, Part VI, Chapter 1, et cetera. MOTOR FUELS AND KEROSENE TAX, Part II, Chapter l. DISTILLED SPIRITS AND ALCOHOLIC TAX, Part II, Chapter 2. DOMESTIC AND FOREIGN WINE TAX, Part 2, Chapter 3. MALT BEVERAGE TAX, Part II, Chapter 4. CIGAR AND CIGARETTE TAX, Part II, Chapter 5. CARBONIC ACID GAS TAX, Part II, Chapter 7. MALT SYRUP TAX, Part II, Chapter 8. SOFT DRINK SYRUP TAX, Part II, Chapter 9. DOMESTIC AND FOREIGN CORPORATIONS ANNUAL LICENSE TAX, Part III, Chapter 2. CHAIN STORE LICENSE TAX, Part IiI, Chapter 7. MAIL ORDER STORE LICENSE TAX, Part III, Chapter. 8. ROLLING STORE LICENSE TAX, Part III, Chapter 9. MACHINERY DEALER LICENSE TAX, Part HI, Chapter 11. SEWING MACHINE DEALER LICENSE TAX, Part III, Chapter 12. DISTILLED SPIRITS AND ALCOHOLIC LICENSES, Part III, Chapter 18. MALT BEVERAGE LICENSES, Part III, Chapter 19. WINE LICENSES, Part III, Chapter 20. MOTOR VEHICLE LICENSES, Part III, Chapter 2l. MOTOR VEHICLE DRIVER AND CHAFFEUR LICENSES, Part III, Chap- ter 22. ESTATE TAX, Part VII, Chapter l. FRANCHISE TAX, Part VIII, Chapter 1. PERMIT TO DISTRIBUTE TOBACCO PRODUCTS, Section 92-2259, p. 105. REVENUE LAWS OF GEORGIA 27 PART II CONSUMER TAXES CHAPTER 1. MOTOR FUELS AND KEROSENE TAX.1 92-1401. Citation of Law. References to sections to include amendments and supplements.-This Chapter, and any amendments thereof and supplements thereto, shall be known and may be cited as the "Motor-Fuel Tax Law," and as so constituted is hereinafter referred to as "this Chapter." Whenever in this Chapter reference is made to a section of this Chapter, such reference shall extend to and include any amendment of or supplement to the section so referred to or any section hereafter enacted in lieu thereof; and, unless otherwise provided, whenever a reference to this Chapter or to any section thereof is made in any amendment or supplement to this Chapter or to any section thereof hereafter enacted, such reference shall be deemed to refer to this Chapter or such section as the same shall then stand or as hereafter amended. (Acts 1937, pp. 167, 169.) 1 Gasoline is the oldest of the excise taxes set out as consumer taxes. The first Act was passed by the General Assembly in 1921 (Acts 1921, p. 83.) This Act, however, only provided for a tax of 1 cent per gallon on gasoline and referred to the tax as an occupational tax. In 1923 the rate was increased to 3 cents. This rate was further increased to 3% cents in 1925. The General Assembly in 1929 included a tax of 1 cent per gallon on kerosene, and increased the motor fuel tax to 4 cents. The present rate of 6 cents per gallon was adopted by the General Assembly in 1929. The Comptroller General was given the responsibility of the administration of this tax, but when the office of State Revenue Commissioner was created all of the duties formerly vested in, and imposed upon, the Comptroller General were transferred to such officer, and he now has the administration of this tax as set out in 92-8405, p. 3. 28 REVENUE LAWS OF GEORGIA 92-1402. Definitions.-The' following words, terms and phrases as used in this Chapter are, for the purposes thereof, hereby defined as follows: (A) "Motor vehicles" shall mean and include all vehicles, engines, machines or mechanical contrivances which are propelled by internal combustion engines or motors. (B) "Motor Fuel" shall mean and include all products commonly or commercially known or sold as gasoline, benzol, benzine, or naphtha, regardless of their classification or uses, and any other liquid of a kind prepared, advertised, offered for sale or sold for use as, or used as, a fuel for internal combustion engines; except that it does not include kerosene, or any other petroleum products with a flash of more than 1000 Fahrenheit or with an initial boiling point of 2000 Fahrenheit, or over (as determined by the distillation tests prescribed by the Bureau of Mines of the United States Government for gasoline), when such products are sold for use otherwise than as a fuel for the propulsion of motor vehicles on the (public highway, provided that nothing in this Section shall exclude) the tax on the sale or use of kerosene of one cent per gallon, placed on same by section (B) of subsection 92-1403. (C) "Kerosene" shall mean and include the ordinary household petroleum oil sold for use with wick (or other type) of burners for illuminating, heating, and cooking purposes. When such petroleum oil (kerosene) is actually used or sold, bought, handled, possessed, compounded or blended, for use as a motor fuel for the propulsion of motor vehicles on the public highways, it shall for the purposes of this Act be deemed to be 'motor fuel' and not 'kerosene' and the sale or use thereof shall not be taxable hereunder as 'kerosene.' If the kerosene tax of 1 cent per gallon shall previously have been paid in respect to any such motor fuel or any component part thereof, such tax shall be credited upon the payment of any motor fuel tax thereafter collected in respect to same, it not being intended that there shall be double taxation. (D) "Transport tank truck" shall mean and include the large tank trucks used only for transportation of motor fuels and/or kerosene from refineries, marine terminals, pipe line terminals, or pipe line tank farms, to bulk plants. (E) "Tank truck," or "tank wagon," shall mean and include the tank trucks (or tank wagons) ordinarily used for making deliveries of motor fuels and/or kerosene from bulk plants to retail dealers or other retail outlets. REVENUE LAWS OF GEORGIA 29 (F) "Boat" shall mean and include any boat, ship, barge, vessel, or other watercraft used for the transportation or delivery of petroleum products of other merchandise. (G) "Public highways" shall mean and include every way or place of whatever nature, generally open to the use of the public, as a matter of right, for the purpose of vehicular travel, and notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance or repair. (H) "Person" shall mean and include natural persons, and partnerships, firms, associations, and corporations, and the use of the singular number shall include the plural number. (1) "Sale'" shall mean and include any exchange, gift, or other disposition, and "purchase" shall include any acquisition of ownership. (J) "Distributor" shall mean and include any person (including the State of Georgia and any political subdivision thereof, but not including the United states of America or any of its agencies except to the extent now or hereafter permitted by the Constitution or laws thereof) (1) making the first sale in the State of Ge'orgia of any motor fuel and/or kerosene, imported into said State from any other State, Territory or foreign Country, after the same shall have been received within said State (within the meaning of this Chapter) ; or (2) consuming or using in the State of Georgia any motor fuel and/or kerosene so imported, who shall have purchased the same before it shall have been received by any other person in the State of Georgia (within the meaning of this Chapter); or (3) producing, refining, preparing, distilling, manufacturing, blending or compounding motor fuel and/ or kerosene in the State of Georgia. (K) "Duly licensed distributor" shall mean and include any distributor holding an unrevoked license issued by the Comptroller General* of the State of Georgia. (L) "Jobber" shall mean and include any person who buys motor fuel and/or kerosene from a duly licensed distributor, tax paid for resale and/or redistribution at wholesale. (M') "Dealer" shall mean and include any person (except distributors and jobbers as hereinbefore defined) now or hereafter engaged in the business of selling motor fuel and/or kerosene in the State of Georgia. * Now State Revenue Commissioner, see 92-8405, p. 3. 30 REVENUE LAWS OF GEORGIA (N) "Received": (1) Motor fuel and/or kerosene produced, refined, prepared, distilled, manufactured, blended or compounded at any refinery or other place in the State of Georgia by any person, shall be deemed to be "received" by such person thereat when the same shall have been (a) loaded at such refinery or other place into tank cars, transport tank trucks, ships or barges, or (b) placed in any tank at such refinery (or other place), (b-1) from which any withdrawals are made direct into tank trucks, tank wagons or other types of transportation equipment, containers, or facilities (other than tank cars, transport tank trucks, ships or barges), or (b-2) from which any sales /)(.' deliveries not involving transportation are made directly, but not before. (2) Motor fuel and/or kerosene (a) imported into the State of Georgia from any other State, Territory or foreign Country by vessel, and delivered in such vessel to any person, at a marine terminal in the State of Georgia fOT storage, or (b) so imported by pipe line and de'livered to any person by such pipe line or a connecting pipe line at a pipe line terminal or pipe line tank farm in the State of Georgia, for storage shall be deemed to have been "received" by such person thereat when the same shall have been (c) loaded into tank cars, transport tank trucks, ships or barges at such marine or pipe line terminal or tank farm for any purpose other than transfer to another marine or pipe line terminal or tank farm operated by the same person, or (d) placed in any tank thereat (d-l) from which any withdrawals are made direct into tank trucks, tank wagons or other types of transportation equipment, containers or facilities (other than tank cars, transport tank trucks, ships or barges) or (d-2) from which any sales or deliveries not involving transportation are made directly but not before. (3) Motor fuel and/or kerosene transferred by.pipe line, tank car, transport tank truck, ship or barge from one marine or pipe line terminal or tank farm to another marine or pipe line terminal or tank farm operated by the same person, shall be deemed to have been "received" by such person at the marine or pipe line terminal or tank farm to which transferred when the same shall have been (a) loaded into tank cars, transport tank trucks, ships or barges at such marine or pipe line terminal or tank farm, or (b) placed in any tank thereat (b-1) from which any withdrawals are made direct into tank trucks, tank wagons or other types of transportation equipment, containers or facilities (other than tank cars, transport tank trucks, ships or barges) or (b-2) from REVENUE LAWS OF GEORGIA 31 which any sales or deliveries not involving transportation are made directly, but hot before. (4) Motor fuel and/o.r kerosene purchased in a tank car, or transport tank truck, which shall be unloaded in the' State of Georgia,. shall be deemed to be "received," at the time when and the place where such tank car, or transport tank truck, is unloaded, by the person who shall at such time be the owner thereof, but not before. (5) Motor fuel and/or kerosene imported by any person into the State of Georgia from any other State, Territory or foreign Country (other than by vessel for storage at marine terminals as hereinbefore set forth, or by pipe line for storage at pipe line terminals or pipe line tank farms as hereinbefore set forth, or by tank car, or by transport tank trucks), shall be deemed to be "received," (a) in the case of motor fuel and/or kerosene imported from another State or Territory of the United States, at the time when and the place where the interstate transportation of such motor fuel shall have been completed within the State, and (b) in the case of motor fuel and/or kerosene imported from a foreign Country at the time when and the place where the same shall be withdrawn from the original containers in which the same was imported, by the person who at such time shall be the owner thereof, but not before. Except as hereinbefore set forth, the word "received" shall be given its usual and customary meaning. (Acts 1937, pp. 167, 169; 1945, pp. 158, 159.) 921403. Levy of tax and exemptions.-An excise tax is hereby imposed on all distributors of motor fuel and/or kerosene: (A) Upon the sale or use of motor fuel by them within this State, at the rate of six cents per gallon. (B) Upon the sale or use of kerosene' by them within this State, at the rate of one cent per gallon, to be computed in the manner hereinafter in this Chapter set forth. (C) Any person who shall receive motor fuel and/or kerosene, in such form and under such circumstances as shall preclude the collection of the tax provided for in this Chapter from the distributor, and shall thereafter sell, use or consume, or dispose of in any manner and/or under such circumstances as shall render such disposition subject to said taxes, shall be considered as a distributor for purposes of taxation, and shall make the same 32 REVENUE LAWS OF GEORGIA reports, pay the same taxes, and be subject to all other provisions of this Chapter relating to distributors of such fuels. This provision shall include the receipt of motor fuel and/or kerosene previously exported in any quantity by any means whatsoever from this State and subsequently brought back into Georgia for sale, use or consumption. (1) Every distributor of motor fuels defined in this Chapter shall add the amount of the taxes levied and assessed by this Chapter to the price of such motor fuels, it being the purpose and intent of this provision that the tax levied under the provisions of this Chapter is in fact a levy on the consumer, and the levy on distributors as specified in said Chapter is merely as agent of the State for collection of said tax. This provision shall in no way affect the method of collection of said taxes as specified in this Chapter. The distributor may state' the amount of the taxes separately from the price of such motor fuels on all price display signs, sales or delivery slips, .bill and statements, which advertise or indicate the price of such motor fuel products. (Acts 1943, p. 339.) (D) Provided, however, that no tax is hereby imposed upon or with respect to the following transactions: (1) The sale of motor fuel and/or kerose'ne by a duly licensed distributor in tank car, transport tank truck, or cargo lots' to another duly licensed distributor for delivery by tank car, transport tank truck, or by ship or barge. (2) The sale of motor fuel and/or kerosene for export from the State of Georgia to any other State or Territory or to any foreign Country: Provided, (a) that in the event the distributor is not the exporter of the same, a certificate that all of such motor fuel and/or kerosene will in fact be so exported, prior to use and prior to any resale except for export, is furnished by the purchaser to the distributor at the time of such sale: and Provided further, (b) that satisfactory proof of actual exportation of all such motor fuel and/or kerosene is furnished by the purchaser and/or exporter at the time and in the manner pre- scribe'd by the Comptroller General. * (3) The sale of motor fuel and/or kerosene to the United States of America, when said motor fuel and/or kerosene shall be purchased and paid for by the United States of America. (Acts 1943, p. 340.) ... Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 33 (E) Provid.ed further, that the six cents per gallon tax on the sale or use of motor fuel shall not be imposed upon the sale of kerosene or any other petroleum products with a flash of more than 1000 Fahrenheit, or with an initial boiling point of 200 0 Fahrenheit, or over (as determined by the distillation tests prescribed by the Bureau of Mine's of the United States Government for gasoline), when such products are sold for use otherwise tha11 as a fuel for the propulsion of motor vehicles on the public highways. (Acts 1937, pp. 167, 174; 1945, pp. 158, 159.) (F) Provided further, that the taxes imposed in this section shall be collected by and paid to the State but once in respect of the sale or use (consumption) of the' same motor fuel and/or kerosene, and shall not be construed to apply to the storage, withdrawal, compounding, blending or any other handling of such motor fuel and/or kerosene preliminary or preparatory to such sale or use. (Acts 1937, pp. 167, 174; 1945, pp. 158, 160.) (G) And Prov:ded further, that no county, municipal or other political subdivision shall levy any fee, license, privilege, or excise tax or taxes measured or computed in gallons upon the sale, purchase, storage, receipt, distribution, use, consumption, or othe'r disposition of motor fuel and/or kerosene or other like products of petroleum: Provided, however, that nothing herein shall prevent the levying by municipalities of reasonable flat license fees or taxes upon the business of selling motor fuel aild/or kerosene or other like products of petroleum at wholesale or retail. (H) No tax shall be imposed under this Chapter upon benzol or the importer thereof into the State, where benzol is imported into the State by any dry cleaner or manufacturer, and is intended for use and actually is used by the importer in dry cleaning or in the manufacture of any useful commercial commodity (other than a fuel for the propulsion of internal combustion motors or engines), where such importer shall comply with the following terms and regulations, to wit: (1) The exemption of such benzol from taxation shall not apply to any shipment of a quantity less than 50 gallons. (2) Any person, firm, or corporation, before importing into the State benzol to be used for either of the purposes stated, shall file with the Comptroller General* an application under oath, as hereinafter set out, stating the quantity intended to be imported * Now State Revenue Commissioner, see 92-8405, p. 3. 34 REVENUE LAWS OF GEORGIA during a given period, the place in the State where such benzol will be delivered, the use for which it is intended, the approxi-: mate time or approximate intervals at which the importer expects or desires the benzol to be delivered, by what carrier the importer expects or desires the benzol to be delivered, and any other information the Comptroller General* reasonably may require. Before acting upon such application, the Comptroller General* shall require the applicant to execute and deliver a bond, with a bonding company qualified to do business in Georgia as surety, payable to the Comptroller General* and his successors in office, in an amount that will protect the State for double the tax imposed by this Chapter upon benzol not exempt hereunder, on the maximum quantity of benzol which the Comptroller General* may decide the applicant probably will import during any six-month period,and conditioned that the applicant himself will use such benzol for one of the exempt purposes hereinabove stated. Upon receipt of such application and bond, the Comptroller General * shall issue the applicant a permit, in such form as the Comptroller General* may decide, to import the quantity of benzol stated in the application at the approximate time or approximate inte'rvals therein stated, without requiring payment of the tax herein prescribed. (3) Within 24 business hours after receipt of any shipment of benzol under any tax-free permit issued by the Comptroller General* in accordance with the terms of the preceding paragraph, the importer thereof shall file a report with the Comptroller General* showing the following facts: (a) the date of the arrival of such shipment; (b) the carrier making delivery of such shipment to the importer; (c) the seller of such benzol; (d) the use for which such benzol is intended; (e) the place where such benzol was delivered and is stored; (f) and any other information which the Comptroller General* reasonably may require, including the invoice or invoices or copies thereof rendered by the seller to the importer, and the bill of lading or copy thereof covering spch shipment, issued by the initial carrier handling such shipment. (4) The statement described in paragraph (3) immediately preceding, and its various subparagraphs, shall be under oath, and shall contain the obligation of the importer to use such benzol for the purpose intended only, and the importer's agreement that if such benzol or any part thereof should be used by the importer for any other purpose, or should be sold by the * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 35 importer, promptly to report such facts to the Comptroller Gen- eral, * and to pay a tax of six cents per gallon on any such benzol used for any purpose other than that intended, and on all such benzol sold by the importer. The report to be made by the im- porter to the Comptroller General* shall be made by the importer himself if he be an individual, or if the importer be a firm, then by a member thereof, or if the importer be a corporation, then by one of its two highest officers or agents resident within the State of Georgia. (5) Within 30 days after the consumption of any shipment of benzol for which a tax-free permit shall have been issued by the Comptroller General* as set out in this division (H) of this section, the importer shall file an additional affidavit with the Comp- troller General,* made by a person authorized to make the affi- davit required under the next preceding paragraph (4) of this division (H), to the effect that all of the benzol admitted tax free into the State has been used or consumed by the importer for the intended use as shown by the tax-free permit, that none of such benzol has been sold or given away by the importer, that none of such benzol has been used by the importer or any other person, firm, or corporation, to blend with gasoline or other liquids to make a fuel oil suitable for use 3;s a fuel for the propulsion of internal combustion motors or engines. (6) In addition to all other penalties provided by this Chapter and in Chapter 92-99 for violation of the terms and provisions of this Chapter, auy person, firm, or corporation that may import benzol into the State under a permit granted by the Comptroller General* in accordance with and pursuant to the provisions of this division of this section, who violates any of the terms and provisions under which benzol is permitted to be brought into the State without payment of the tax of six cents per gallon, shall be liable for a tax of 12 cents per gallon upon the entire shipment of the benzol involved, and the Comptroller General * or his suc- cessors shall have' the right to enforce the payment of said 12 cents per gallon as a tax on the entire shipment of such benzol under the bond filed by the importer in order to obtain such permit. (Acts 1937, pp. 167, 174.) (I) Any person, who shall purchase gasoline in quantities of twenty-five (25) gallons or more at any time, and use said gasoline in operating tractors or other farm equipment used exclusively for agricultural purposes in farm operations, no part of * Now State Revenue Commissioner, see 92-8405, p. 3. 36 REVENUE LAWS OF GEORGIA which is used in any vehicle or equipment driven or operated upon the public roads, streets, or highways of this State, shall be entitled to a refund of all of the' State tax on such gasoline except one cent (lc) per gallon, subject to the conditions set forth in this sub-sectiop.. 'The right to receive any refund under the provisions of this sub-section shall not be assignable and any assignment thereof shall be utterly void and of no effect. Nor shall any payment thereof be made by the Treasurer of the State to any person other than the original person entitled thereto using motor fuel as hereinabove set forth in this sUb-section. Provided, however, that no person shall be entitled to a refund under this sub-section unless such person is the holder of an unrevoked vendee's refund permit to be issued to such persons by the Commissioner of Revenue! upon application as hereinafter provided. Such permits shall be issued on an annual basis and shall expire at the end of each fiscal ye'ar. The application for such permit shall be in such form as the Commissioner of Revenue! may prescribe, shall be sworn to, and shall set forth such information as the Commissioner of Revenue1 may require, to enable him to determine the right of the applicant to obtain refunds under this sub-section. This application shall contain a complete list with detailed description (including the make, motor number, model, horsepower, the approximate per hour fuel consumption) of all machines or machinery and equipment owned by said applicant in which gasoline is used or is to be use'd, including motor vehicles, airplanes, tractors, farm machinery, and any other machinery or equipment in which gasoline is used, regardless of whether or not refund claim is to be made for tax paid on gasoline used in such machine, machinery or equipment. The application shall be signed by the applicant and duly verified. Permits so issued shall be number~d and each application for refund made under this section shall contain applicant's permit number. (1) Any person who shall be entitled to a refund of the tax with respect to any gasoline under the provisions of this sub-section shall be reimbursed to the extent of the amount of the tax paid except one cent (Ic) per gallon on such gasoline in the following manner and subject to the following conditions: (a) All applications for refunds must be filed with the Commissioner of Revenue! within six (6) months from the date of 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. REVENUE LAWS OF GEORGIA 37 purchase of the gasoline with respect to which refund is claimed. (b) Such applications shall be in such form as shall be prescribed by the Commissioner of Revenue,1 shall be sworn to, and shall state the total quantity of gasoline purchased by the applicant during the period for which refund claim is made, the date of each purchase and from whom purchased, also the quantity of gasoline on hand at the' beginning and the quantity of gasoline on hand at the end of the period for which refund is claimed. The application shall show the quantity of gasoline used in the machines or equipment listed in the user's application for permit, the quantity of gasoline used on which refund is claimed and the quantity of gasoline used on which no refund claim is made, and such other information as the Commissioner of Revenuel shall require. (c) Such application shall be accompanied by the invoices showing such purchases. (d) Refund shall be allowed only for tax paid on gasoline when purchased in quantities of twenty-five (25) gallons or more at anyone time, and used in farm machinery and equipment listed by the vendee in his application for permit, or a sworn supplement thereto, such machinery or equipment having been used exclusively by the applicant in plowing, planting or harvesting farm products or for grinding, pumping, and other farm uses and. used on agricultural property owned, leased, or operate'd by the person using such equipment. If the Commissioner of Revenue,! after such investigation as he deems necessary, shall be satisfied that the application for a vendee's refund permit has been made in good faith and that applicant has complied with the requirements of this sub-section, the Commissioner of Revenuel shall issue a vendee's refund permit to the applicant, privileging him to make application, in accordance with the requirements of this sub-section, for refund of a portion of the tax as herein provided., Whenever there! is any change in the facts stated in the application for such permit, the holder of such permit shall promptly notify the Commissioner of Revenuel of such change and the Commissioner of Revenuel may thereupon issue to the holder an amended permit, or suspend or revoke such permit, if in the judgment of the Commissioner of Revenuel the facts constitute just cause therefor. The Commissioner of Revenuel shall keep a perma- 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. 38 REVENUE LAWS OF GEORGIA nent record of all permits issued and a cumulative re'cord of the amount of refund claimed and paid to each claimant. (e) Such application shall contain a statement signed by the applicant that no part of the gasoline upon which he applies for refund was sold by the applicant or permitted by the applicant to be sold and that no part was used or permitted to be used for propelling a vehicle on the public highways. (f) If, in the opinion of the Commissioner of Revenue,l any application for refund filed by an applicant shall contain a false statement, or if the applicant is indebted to the state because of any tax refund which has been erroneously paid to him, the Commissioner of Revenue1 shall decline to approve the claim for refund until said applicant has complied with the law and removed the delinquency, whereupon said applicant shall be paid his claim for refund of gasoline taxes as prescribed in this sub-section if the Commissioner of Revenue1 finds that he is justly entitled thereto. (2) The above conditions having been fully complied with, the Commissioner of Revenue1 shall determine the amount of the refund due on such application, and shall certify such amount to the State Auditor. The State Auditor shall thereupon draw a warrant for such certified amount on the' Treasurer of the State in favor of the person claiming such refund, and the Treasurer of the State shall thereupon make payment of same to such applicant. (3) Any person who shall falsely swear to a refund application, information statement, or any sworn statement made in connection with the procurement of refund of gasoline tax, knowing that any statement contained therein is false, or any person who shall claim refund for tax paid on gasoline used for the purpose of generating power for propulsion of motor vehicles on the public highways shall be subject to the penalties provided in Section 92-9905, Sub-section (B) of the Motor Fuel Tax Law (Georgia Laws, 1937, page 205, renumbered in the Code of Georgia Annotated as Section 92-9924.) (4) (a) The Commissioner of Revenue1 shall make such rules and regulations, not inconsistent with the provisions of this subsection as are necessary and proper for the enforcement of this sub-section. Such rules and regulations shall have the force of law and shall be observed by all users seeking the benefits of this sub-section. 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. REVENUE LAWS OF GEORGIA 39 (b) In the event the Commissioner of Revenue! concludes that any user has willfully violated the terms of this sub-section, or willfully failed to observe any of the rules and regulations adopted by the Commissioner of Revenue! for the administration of this sub-section, the Commissioner may in his discretion suspend the right of such person to participate in the benefits of this sUb-section for a term of not more than one year. (Acts 1946, p. 19.) 92-1404. Disposition of funds collected under Motor Fuel Tax Law.2-(f) The funds made available by appropriations of the General Assembly to be distributed to the several counties to be used exclusively for the construction and maintenance of the public roads, shall be distributed by the State Treasurer before the 10th day of each month to each county treasurer, or other county official or officials authorized to receive county funds in counties not having a county treasurer, the amount distributable each month being one-twelfth of the amounts provided for each county in the following table, to-wit: ! Meaning State Revenue Commissioner, see 92-8401, p. l. 2 Sections (A), (B), (C), and (D) of this Section in the Georgia Code Annotated, after providing that the proceeds of the six cents per gallon tax on motor fuel shall be paid to the State Treasury, allocates the same on the basis of an amount equal to four cents a gallon to be set aside to the State Highway Fund, to be used for the construction of the State Highway System of roads and one cent per gallon tax on Kerosene to be set aside to the public schools of the State for an equalization fund. Such allocations are from an Act of the General Assembly of 1937, pages 167, 180, and are now void and unenforcible under the provisions of the Constitution of 1945, which provides that all funds "shall be paid into the general fund of the State Treasury and shall be appropriated therefrom." The General Assembly had previously at the 1943 session, prohibited allocation of funds. Such subheads are accordingly eliminated. (Ga. Code Ann. 2-5503.) Subhead (E) of this Section, as set out in the Georgia Code Annotated, authorized the Comptroller General, now Revenue Commissioner, to appoint "auditors and/or employees, not to exceed fifteen in number and incur such expenses as may be necessary to ascertain, compute and collect such taxes." Under the Constitution of 1945 the appropriation for each department, officer, bureau, board, commission, agency, institution, for which an appropriation is made shall be for a specific sum of money and no appropriation shall be allocated to any object, the proceeds of any particular tax or fund or a part or percentage thereof. This subsection has accordingly been eliminated. 40 REVENUE LAWS OF GEORGIA County Appling Atkinson Bacon* Baker Baldwin Banks* Barrow Bartow* -----------Ben Hill Berrien ---------------- Bibb ~ Bleckley* Brantley Brooks* Bryan Bulloch* Burk e * . Butts Calhoun Camden Candler* Carroll Catoosa Charlton Chatham Chattahoochee Chattooga* Cherokee* CIarke Clay Clayton Clinch Cobb * Coffee Colquitt* Col umbia * Cook* Co w e t a * Crawford Crisp * ADlount 38,074.69 27,609.69 21,562.95* 22,251.20 18,840.71 20,573.60 * 24,217.62 36,861.04* 25,016.48 39,448.11 23,108.44 17,998.86* 28,135.09 38,865.35* 28,423.90 64,465.57* 75,000.00* 18,462.78 21,406.25 26,030.40 24,844.41 * 50,097.45 16,941.89 32,113.99 27,001.32 11,783.12 22,453.99* -40,216.23* 13,500.66 13,973.83 . 19,101.87 -44,766.64 35,917.78* 39,841.39 -43,774.21 * 24,709.22 * 18,720.87* 37,690.62* 24,574.03 .33,241.61 * County Dade Dawson Decatur* DeKalb* Dodge Do0 ly * Dougherty Douglas* Early Echols Effingham* EI bert * Emanuel * Evans Fannin* Fayette Floyd * Forsyth * Franklin FuIton * Gilmer* Glascock Glynn Gordon* Grady Greene * Gwinnett* Habersham Hall Hancock* Haralson * Harris Hart* Heard * lIenry* Houston Irwin * J ackson Jasper Jeff Davis* Amount 18,690.15 27,833.97 A3,918.62* A4,573.07* A2,198.01 A 2,342.42* 23,102.29 21,612.13* 31,656.19 26,310.00 51,077.60* 33,014 .24 * 60,964.97* 18,094.08 19,885.36* 23,805.90 34,243.25* 23,615.40* 30,900.35 75,000.00* .27,572.82* 13,257.93 24,798.32 26,509.72* 45,755.99 29,895.63 * 46,250.67* 28,125.86 37,592.30 31,047.83* 29,520.79 * 37,254.32 28,669.70 * 26,617.25* 32,246.12* 26,949.09 22,583.03* 29,102.93 37,595.37 25,071.77* * Counties with this symbol have increased amounts to figures shown in order to bring them to the average of 14.130/0. (Acts 1937, pp. 167, 180; 1937-38, Ex. Sess., pp. 258, 259; 1945, p. 316.) REVENUE LAWS OF GEORGIA 41 County Jefferson* Jenkins* Johnson Jones Lamar* Lanier La urens * Lee * Lib erty Lincoln Long ~__~ Lowndes Lumpkin McDuffie* McIntosh Macon ~ Madison * Marion * M'eriwether Miller* MitcheII Monroe Montgomery* Morgan* Murray* Muscogee Newton Oconee Oglethorpe* Paulding* Peach Pickens Pierce Pike* PoIk Pulaski Putnam* Quitman ,Rabun Randolph* Amount 57,867.87* 22,524.65* 23,197.54 27,327.01 17,190.76* 31,063.20 64,652.00 * 26,869.20 * 36,990.10 21,609.04 19,292.36 A6,859.02 22,868.78 23,947.23 * 17,857.49 A8,272.38 29,914.07* 23,332.73 * 43,393.22 17,267.58* A 8,825,44 39,758.43 23,179.10* 30,387.24* 20.075.85 * 27,078.13 35,290.98 17,820.62 28,556.04* 32,301.42'" 15,049.21 28,205.75 23,108.43 18,398.25 * 2 2 ,318 .80 19,621.12 26,248.55* 10,741.53 20,321.66 21,738.09* County Richmond * Rockdale Wilkes* Wilkinson * Schley Screven * Seminole* Spalding* Stephens* Stewart Sumter* Talbot Taliaferro Tattnall * Taylor Telfair Terre'll Thomas Tift* Toombs* Towns -Treutlen Troup -- Turner * Twiggs* UIiion -- Upson * Walker ---------- Walton * Ware -Warren -- Washington* Wayne* Webster --Wheeler White -----------Whitfield* Wilcox ---------Worth * ---------- TOTAL ----- Amount 38,043.96* 18,213.91' 25,809.18* 27,443.76* 16,932.66 60,547.13* 19,393.75* 21,950.09* 20,109.65 >Ii 20,051.27 38,590.89 * 31,284.41 15,122.95 37,315.77* 32,104.78 A5,104.61 22,899.50 54,850.65 25,382.10 * 34,163.37* 16,170.68 23,154.52 32,952.79 24,466.49* 28,918.57* 19,396.83 22,893.36* 35,764.15 30,774.37 * -42,609.73 28,371.66 60,362.76* 32,949.72* 15,325.74 26,162.52 17,537.95 23,028.55* 32,157.02 -42,265.60* $4,810,846.70 * Counties with'this symbol have increased amounts to figures shown in order to bring them to the average of 14.13%. (Acts 1937, pp. 167, 180; 1937-38, Ex. Sess., pp. 258, 259; 1945, p. 316.) 42 REVENUE LAW8 OF GEORGIA (G) The State treasury shall pay to each county the amount herein provided for in 12 equal monthly installments and the amounts necessary to make said monthly payment to the proper officials of the various counties is hereby appropriated for the purpose and made a special and continuing appropriation. (Acts 1937, pp. 167, 180; 1945, pp. 316, 319.) (H) If the Budget Authority of the State should fail to make available for any quarter of a fiscal year a sum sufficient to pay such appropriation in full the distribution of funds to the counties hereunder for such quarter of a fiscal year shall be on the basis existing prior to the adoption of this section. Provided, however, that no county shall receive less than $17,500. (Acts 1945, pp. 316, 319.) 921405. Licensing of distributors and nondistrib\ltors of motor fuels; ~pplication for license; bond.-(A) It shall be unlawful for any distributor to receive, use, sell or distribute any motor fuel and/or kerosene or to engage in business within this State unless such distributor is the holder of an uncanceled license is- sued by the Comptroller General* to engage in such business. To procure such lice'nse every distributor shall file with the Comp- troller General * an application upon oath and in such form as the Comptroller General * may prescribe, setting forth (1) the name under which the distributor will transact business within the State of Georgia; (2) the location, with street number address, of its principal office or place of business within the State; (3) also (a) the name and complete residence address of the owner, or (b) the names and addresses of the partners, if such distributor is a partnership, or (c) the names and addresses of the principal officers, if such distributor is a corporation or association. (B) Concurrently with the filing of an application for a license, every distributor shall file with the Comptroller General* a bond of the character stipulated and in the amount provided for in section 92-1406. No license' shall be issued upon any application unless accompanied by such a bond, nor, if the applicant is a foreign corporation, unless it is at such time properly qualifying under the laws of the State of Georgia to do business therein. (C) In the event that (1) any application for a license to transact business as a distributor in the State of Georgia shall be filed by any person whose license shall at any time theretofore have been canceled for cause by the Comptroller General,* or in ... Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 43 case (2) the Comptroller General* shall be of the OpInIOn that such application is not filed in good faith, or that (3) such application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause by the Comptroller General,* then, and in any of said events, the Comptroller General * (after a hearing of which the applicant shall have been given five days' notice in writing and in which said applicant shall have the right to appear in person or by counsel and present testimony), shall have and is hereby given the right and authority to refuse to issue to such person a; license certificate to transact business as a distributor in the State of Georgia. (D) Upon the filing of the application for a license, a filing fee of $5 shall be paid to the Comptroller General.* (E) The application in proper form having been accepted for filing, and the filing fee paid, the bond having been accepted and approved, and the other conditions and requirements of this section having been complied with, the Comptroller General* shall issue to such distributor a license certificate to transact business as a distributor in the State of Georgia. Such license shall remain in full force and effect until canceled as provided in this Chapter. (F) The license certificate so issued by the Comptroller General* shall not be assignable, and shall be valid only for the distributor in whose name issued, and shall be displayed conspicuously in the principal place of business of said distributor in the State of Georgia. (G) The Comptroller General* shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensed distributors. (H) Licensing of persons other than distributors. Persons, other than distributors, purchasing or otherwise acquiring motor fuel and/or kerosene in tank car, transport tank truck, or cargo lots for sale, distribution or use within the State of Georgia, may also be licensed as set forth in this section upon compliance with the provisions of said section, and thereupon shall be dee'med to be the "distributor" for all purposes of this Chapter with respect to any such motor fuel and/or kerosene received while such license remains unrevoked.1 (Acts 1937, pp. 167, 181.) * Now State Revenue Commissioner, see 92-8405, p. 3. 1 A further license tax of $3.00 is required for each pump or filler used in connection wit hthe sale of gasoline under 92-1103, p. 139. 44 REVENUE LAWS OF GEORGIA 92-1406. Bond required of licensed distributor of motor fuel.(A) Every distributor shall file with the Comptroller General* a surety bond (1) in the approximate suru of two times the average monthly motor fuel and/or kerosene tax due by such distributor during the next preceding 12 calendar months: Provided, that in no case shall the bond be less than $1,000 nor more than $25,000, in the discretion of the Comptroller General,* (2) with a surety company approved by the Comptroller General* as surety thereon, and (3) upon which such distributor shall be the principal obligor and the State of Georgia shall be the obligee, (4) conditioned upon the prompt filing of true reports and the payment by such distributor to the Comptroller General* of the State of Georgia of any and all motor fuel and/or kerosene excise taxes which are now or which hereafter may be levied or imposed by the State of Georgia, together with any and all penalties and/or interest thereon, and generally upon faithful compliance with the provisions of this Chapter. (B) In the event that liability upon the bond thus filed by the distributor with the Comptroller General* shall be discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the Comptroller General * any surety on the bond theretofore given shall have become unsatisfactory, or unacceptable, then the Comptroller General* may require the distributor to file a new bond with a satisfactory surety in the same form and amount, failing which the Comptroller General* shall forthwith cancel the license certificate of said distributor. If such new bond shall be furnished by said distributor as above provided, the Comptroller General* shall cancel and surrender the bond of said distributor for which such new bond shall be substituted. (C) In the event that upon hearing, of which the distributor shall be given five days' notice in writing, the Comptroller General * shall decide that the amount of the existing bond is insufficient to insure payment to the State of Georgia of the amount of the tax and any penalties and interest for which said distributor is or may at any time become liable, then the distributor shall forthwith, upon the written demand of the Comptroller General,* file an additional bond in the same manner and form with a surety company thereon approved by the Comptroller General* in any amount determined by the Comptroller General* to be necessary to secure at all times the payment by such distributor to the State of Georgia of all taxes, penalties, and interest due under ... Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 45 the prOVISIOns of this Chapter: Provided, however, the total amount of bond required of anyone distributor shall not exceed the maximum sum of $25,000, failing which, the Comptroller General* shall forthwith cancel the license certificate of said distributor. (D) Any surety on any bond furnished by any distributor as above provided shall be released and discharged from any and all liability to the State of Georgia accruing on such bond after the expiration of 60 days from the date upon which such surety shall have lodged with the Comptroller General* written request to be release'd and discharged: Provided, however, that such request shall not operate to relieve, release or discharge such surety from any liability already accrued, or which shall accrue, before the expiration of said 60-day period. The Comptroller General'" shall, promptly on receipt of notice of such request, notify the distributor who furnished such bond, and unless such distributor shall, on or before the e'xpiration of such 60-day period, file with the Comptroller General* a new bond with a surety company satisfactory to the Comptroller General* in the amount and form hereinbefore in this section provided, the Comptroller General'" shall forthwith cancel the license of said distributor. If such new bond shall be furnished by said distributor as above provided, the Comptroller General * shall hold the bond for which substitu- tion has been made for a period of two years, only as against liabilities which may have accrued prior to the time of the substitution of such new bond, but such surrender in no event shall cancel any liability under said bond though surrendered. (E) In lieu of furnishing a bond or bonds exe'cuted by a surety company as surety, as hereinbefore in this section provided,any distributor may furnish his bond or bonds not so executed provided he shall concurrently therewith deposit and pledge with the Comptroller General* direct obligations of the. United States and/or obligations of any agency of the United States fully guaranteed by it and/or bonds of the State of Ge'orgia of equal full amount of the bond or bonds required by this section as collateral security for the payment of such bond or bonds. (Acts 1937, PP. 167, 184.) 92-1407. Tax reports. Computation and payment of tax.-(A) For the purpose of determining the amount of the tax herein imposed, each distributor shall, not later than the 20th day of each * Now State Revenue Commissioner, see 92-8405, p. 3. 46 REVENUE LAWS OF GEORGIA calendar month, file with the Comptroller General,* on forms prescribed by said Comptroller General, * monthly reports sworn to by the distributor which shall include the following: (1) An itemized statement of the number of gallons. of all motor fuel and/or kerosene received during the next preceding calendar month by such distributor, which has been (a) produced, (b) refined, (c) prepared, (d) distilled, (e) manufactured, or (f) compounded by such distributor in the State of Georgia. (2) An itemized statement of the number of gallons of all motor fuel and/or kerosene received by such distributor in the State of Georgia, from any source whatsoever, during the next preceding calendar month as shown by the shipper's invoices thereof (other than motor fuel and/or kerosene falling within the provisions of (1) above), together with a statement showing (a) the date of rece'ipt of each shipment of such motor fuel and/or kerosene; (b) the name of the person from whom purchaserl and/or received; (c) the Doint of origin and the point of destination of each shipment; (d) the quantity of each of said purchases or shipments; (e) the name of the carrier; (f) the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail, and (g) the license number of each transport tank truck, or other truck, and the number of gallons contained therein if transported by motor truck, and (h) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water, and (i) the manner, if delivered by other means, in which such delivery is made. (3) An itemized statement of the number of gallons, if any, of motor fuel and/or kerosene which such distributor has during the preceding calendar month (a) exported or sold for exportation from the State of Georgia to any other State or to any foreign Country, (b) sold to the United States Government or any of its instrumentalities, (c) sold for delivery in tank car, transport tank truck, or cargo lots to other duly licensed distributors. Such statement shall give a record of all tank car, transport tank truck, or cargo sales of motor fuel, giving the date of shipment, and (d) the name of the carrier and (e) the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail, and (f) the license number of each transport tank truck, or other truck, and the number of gallons * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAW8 OF GEORGIA 47 contained therein if transported by motor truck, and (g) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water, and (h) the manner if delivered by other means, in which such delivery is made; and shall set forth (i) the name of the person to whom sold, point of shipment and point of delivery, and(j) such other information incidental to the enforcing of this Chap- ter as the Comptroller General* may require. (B) In addition to the data required hereinabove, the report shall include the following information with reference to motor fuel and/or kerosene sold or used by the' distributor during the next preceding calendar month (1) Gallons on hand at beginning of month; (2) Gallons received during month (a) from points outside of the State of Georgia and (b) from points within the State of Georgia; (3) Gallons purchased "tax paid" (give explanation); (4) Other receipts (give explanation) ;(5) Total to be accounted for; (6) Sales and transfers to other States, (a) South Carolina, (b) North Carolina, (c) Florida, (d) Alabama, (e) Tennessee, (f) other; (7) Sales to the United States Government or any of its instru:mentalities; (8) Sales of "tax paid" purchases (give explanation) ; (9) Sales to other duly licensed distributors, less tax; (10) Other credits (give explanation); (11) Total credits; (12) Gallons on hand at end of month; (13) Gallons on which tax is due; (14) Total accounted for. (15) This report shall also include full explanation with itemized statement of any items shown as (3) gallons purchased "tax paid," (4) other receipts, (8) sales of "tax paid" purchases, and (10) other credits. (16) This report shall also show the total number of gallons of motor fuel and/or kerosene sold or used in each county, the number of gallons sold or used tax exempt in each county, a~d the number of gallons sold or used in each county on which th~ tax is due; the total number of gallons sold or used in all coun., ties for which the tax is due shall agree with the total '(13) gallons on which the tax is due. (C) At the time of rendering such report, the distributor shall pay to the Comptroller General* the tax or taxes imposed by this Chapter on all motor fuel and/or kerosene sold or use'd in this 8tate during the next preceding calendar month less an allow'- * Now State Revenue Commissioner, see 92-8405, p. 3. 48 REVENUE LAWS OF GEORGIA ance of one per cent. to cover losses and expenses incurred in collecting the tax for the State: Provided, this allowance shall not be deductible' unless payment of tax is made on or before the 20th day of the mo~th as herein required. (D) When any distributor shall fail to file its monthly report with the Comptroller General* on or before the time fixed in this Chapter for the filing thereof, or when such distributor shall fail to pay to the Comptroller General* the amount of excise taxes due to the State of Georgia when the same shall be payable, a penalty of 20 per cent. shall immediately accrue, and thereafter said tax and penalty shall bear interest at the rate of seven per cent. per annum as provided by law. (Acts 1937, pp. 167, 186.) (E) Every person selling motor fuel and/or kerosene at retail shall be entitled to a refund of two per cent (2 %) of all taxes imposed by the State of Georgia on any such motor fuel and/or kerosene sold at retail by each person, to cover losses in evaporation and expenses in collecting the tax for the State, subject to the conditions set forth in this subsection. The right to receive any refund under the provisions of this subse'ction shall not be assignable and any assignment thereof shall be utterly void and of no effect, nor shall any payment thereof be made by the Treasurer of the State to any person other than the original person entitled thereto selling motor fue'l and/or kerosene at retail as hereinabove set forth in this subsection. Provided, however, that no person shall be entitled to a refund under this subsection unless such person is the holder of an unrevoked Refund Permit to be issued to such person by the Commissioner of Revenuel upon application as hereinafter provided. Such permits shall be issued on an annual basis and shall expire at the end of such fiscal year. The application for such permit shall be in such form as the Commissioner of Revenuel may prescribe, shall be sworn to, and shall set forth such information as the Commissioner of Revenue 1. may require to enable him to determine the right of the' applicant to obtain refunds under this subsection. The application shall be signed by the applicant and duly verified. Permits so issued shall be numbered and each application for refund made under this section shall contain applicant's permit number. (l) Any person who shall be entitled to a refund under the provisions of this subsection shall be reimbursed in the following manner and subject to the following provisions: * Now State Revenue Commissioner, see 92~g405, p. 3. 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. REVENUE LAWS OF GEORGIA 49 l~ ~~ (a) If the Commissioner of Revenue,l after such investigation I' as he deems necessary, shall be satisfied that the application for refund permit has been made in good faith and that applicant has complied with the requirements of this subsection, the Com- missioner of Revenue1 shall issue a refund permit to the appli- cant, privileging him to make application, in accordance with the requirements of this subsection, for refund allowance as herein provided. Whenever there is any change in the facts stated in the application for such permit, the holder of such permit shall promptly notify the Commissioner of Revenue1 of such change and the Commissioner of Revenue1 may thereupon issue to the holder an amended permit, if in the judgment of the Commis- sioner of Revenue1 the facts constitute just cause therefor. The Commissioner of Revenue shall keep a permanent record of all permits issued and a cumulative record of the amount of refund claimed and paid to each claimant. (b) All applications for refunds must be filed with the Commissioner of Revenue1 within six months from the date of purchase of the motor fuel with respect to which refund is claimed. (c) Application for refunds shall be in such form as shall be prescribed by the Commissioner of Revenue,t shall be sworn to, and shall state the total quantity of motor fuel purchased by the applicant during the period for which refund is claimed, the date of each purchase and from whom purchased, also, the quautity of motor fuel on hand at the beginning and the quantity of motor fuel on hand at the end of the period for which refund is claimed, such statements to be made up to cover each individual location at which motor fuel is sold at retail if more than one retail outlet is operated by the applicant. (d) All applications for refunds shall be accompanied by the invoices covering such purchases. No refund under this subsection shall be allowed to apply on any sale for resale. Nor shall any refund under this subsection be allowed to any person, firm or corporation except licensed retail dealers engaged in the business of selling motor fuel and/or kerosene to the general public. (e) If, in the opinion of the Commissioner of Revenue,l any application for refund filed by an applicant shall contain a false statement, or if the applicant is indebted to the State because of any tax refund which has been errone'ously paid to him, the Commissioner of Revenue1 shall decline to approve the claim for refund until said applicant has complied with the law and removed the 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. 50 REVENUE LAWS OF GEORGIA delinquency, whereupon said applicant shall be paid his claim for refund as prescribed in this subsection if the Commissioner of Reve'nue l finds that he is justly entitled thereto. (2) The above conditions having been fully complied with, the Commissioner of Revenuel shall determine the amount of the refund due on such application, and shall certify such amount to the State Auditor. The State Auditor shall thereupon draw a warrant for such certified amount on the Treasurer of the State in favor of the person claiming such refund, and the Treasurer of the State shall thereupon make payment of same to such applicant. (Acts 1947, p. 1115.) 92-1408. Power of State Revenue Commission to cancel licenses; surrender of bond.-(A) If a distributor shall at any time file a false monthly report of the date or information required by this Chapter, or shall fail, refuse or neglect to file the monthly report required by this Chapter, or to pay the full amount of the tax as required by this Chapter, the Comptroller General* may forthwith cancel the license of said distributor and notify such distributor in writing of such cancellation by registered mail to the last known address of such distributor appearing on the files of the Comptroller General.* (B) Upon receipt of a written request from any distributor licensed under this Chapter to cancel the license issued to such distributor, the Comptroller General* shall have the power to cancel such license effective 60 days from the date of the receipt of such written request, but no such license shall be cancelled upon the request of any distributor until and unless the distributor shall, prior to the date of such cancellation, have paid to the State of Ge'orgia all excise taxes payable under the laws of the State of Georgia, together with any and all penalties, interest and fines accruing under any of the provisions of this Chapter, and until and unless the distributor shall have surrendered to the Comptroller General* the license certificate theretofore issued to such distributor. If, upon investigation, the Comptroller General* shall ascertain and find that any person to whom a lice'nse has been issued under this Chapter is no longer engaged in the receipt, use or sale of motor fuel and/or kerosene as a distributor, .and has not been so engaged for a period of six months, the Comptroller General* shall have the power to cancel such license by giving such person 60 days' notice of such cancellation mailed to * Now State Revenue Commissioner, see 92-8405, p. 3. 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. REVENUE LAWS OF GEORGIA 51 the last known address of such person, in which event the license certificate theretofore issued to such person shall be surrendered to the Comptroller General.* (C) In the event that the license of any distributor shall be cancelled by the Comptroller General* as hereinbefore in this sec- tion provided, and in the further event that said distributor shall have paid to the State of Georgia all excise taxes due and payable by it under this Chapter, together with any and all penalties accruing under any of the provisions of this Chapter, then the Comptroller General* shall hold the bonds of said distributor for a period of two years as against any liabilities of said distributor, but in no event shall surrender of said bond release any liability thereunder. (Acts 1937, pp. 167, 191.) 92-1409. State Revenue Commissioner may estimate amount of motor fuel and/or kerosene sold or used.-(A) Whenever any distributor shall neglect or refuse to make and file any report for any calendar month as required by this Chapter, or shall file an in- correct or fraudulent report, the Comptroller General* shall de- termine, after an investigation, the number of gallons of motor fuel and/or kerosene with respect to which the distributor has incurred liability under the motor fuel and/or kerosene tax laws of the State of Ge'orgia, for any particular month or months, and fix the amount of taxes and penalties payable by the distributor under this Chapter accordingly. The Comptroller General* shall forthwith proceed to issue execution as provided by law. (B) In any action or proceeding for the collection of the motor fuel and/or kerosene tax and/or any penalties or interest imposed in connection therewith, an assessment by the Comptroller Gen- eral* of the amount of the tax due and/or interest or penalties due to the State shall constitute prima facie evidence of the claim of the State, and the burden of proof shall .be upon .the distributor to show that the assessment was incorrect and contrary to law. (Acts 1937, pp. 167, 192.) 92-1410. Report by persons not distributors; contents.-(A) Every person purchasing or otherwise acquiring motor fuel and/ or kerosene in tank car, transport tank truck, or cargo lots and selling, using or otherwise disposing of the same for delivery in the State of Georgia, not required by the provisions of this Chap- * Now State Revenue Commissioner, see 92-8405, p. 3. 52 REVENUE LAWS OF GEORGIA tel' to be licensed as a distributor of motor fuel and/or kerosene, shall file a statement setting forth (1) the name under which such person is transacting business within the State of Georgia; (2) the location, with street number address, of such person's principal office or place of business within the State; (3) also (a) name and complete residence address of the owner, or (b) the names and addresses of the partners, if such person is a partnership, or (c) the names and addresses of the principal officers if such person is a corporation or association; and (4) on or before the 20th day of each calendar month, such person shall, on forms prescribed by the Comptroller General,* report to the Comptroller General* all purchases and/or other acquisitions and sales and/or other disposition of motor fuel and/or kerosene during the next preceding calendar month, giving a record of each tank car, transport tank truck, or cargo lot delivered to a point within the State of Georgia. (B) Such report shall set forth from whom each tank car, transport tank truck, or cargo lot was purchased or otherwise acquired, point of shipment, to whom sold or shipped, point of delivery, date of shipment; and (1) the name of the carrier; and (2) the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail; and (3) the license number of each transport tank truck, or other truck, and the number of gallons contained therein, if transported by motor truck; and (4) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water; and (5) the manner, if delivered by other me'ans, in which such delivery is made; and (6) any additional information relative to such motor fuel and/or kerosene as the Comptroller General* may require.1 (Acts 1937, pp. 167, 193.) 92-1411. Reports by carriers transporting motor fuel or kerosene.-(A) Every railroad company, every street, suburban or interurban railroad company, every pipe line company, every water transportation company, and every common carrier transporting motor fuel and/or kerosene, either in interstate or in intrastate commerce, to points within the State of Georgia, and every person'transporting motor fuel and/or kerosene, by whatever manner to a point in the State of Georgia from any point outside of said State, shall report under oath to the Comptroller General* on forms prescribed by said Comptroller General,* all * Now State Revenue Commissioner, see 92-8405, p. 3. 1 See 92-9925, p. 61, for penalty. REVENUE LAWS OF GEORGIA 53 deliveries of motor fuel and/or kerosene, so made to points within the State of Georgia. (B) Such reports (1) shall cover monthly periods.; (2) shall be submitted within 20 days after the close of the month covered by the report; and (3) shall show (a) the name and address of the person to whom the deliveries of motor fuel and/or kerosene have actually and in fact been made, .(b) the name and address of the originally named consignee, if motor fuel and/or kerosene has been delivered to any other than the originally named consignee, (c) the point of origin, the point of delivery, the date of delivery, and (d) the name of the carrier, and (e') the initials and number of each tank car, and the number of gallons contained therein, if shipped by rail, and (f) the license number of each transport tank truck, or other truck, and the number of gallons contained therein, if transporte'd by motor truck, and (g) the name and owner of the boat, ship, barge, or vessel, and the number of gallons contained therein, if shipped by water, and (h) the manner, if delivered by other means, in which such delivery is made, and (i) such additional information relative to shipments of motor fuel and/or kerosene as the Comptroller General* may require. (Acts 1937, pp. 167, 109.) 92-1412. Transportation and delivery of motor fuel and/or kerosene on public highways.-(A) The Comptroller General:!' shall assign a license number to each duly licensed distributor (or other person authorized to transport motor fuel and/or kerosene over the public highways of this State) and furnish a separate license' car for each transport tank truck or other truck operated by such distributor or other person for transporting motor fuel and/or kerosene. The license card shall be displayed continuously and conspicuously on the truck to which it is assigned and shall set forth (1) the license number assigned to the distributor or other person; (2) the motor number of the truck authorized tv be operated thereunder; and (3) such other information as the Comptroller General* may prescribe. (B) Every person hauling, transporting, or conveying motor fuel and/or kerosene over any of the public highways or navigable waters of this state must, during the entire time he is so engaged, have in his possession an invoice, or bill of sale, or other record evidence showing (1) the true name and address of the person from whom he has received the motor fuel and/or kerosene; Now State Revenue Commissioner, see 92-8405, p. 3. 54 REVENUE LAWS OF GEORGIA and (2) the number of gallons so originally received by him from said person; and (3) the true name and address of every person to whom he has made deliveries of said motor fuel and/or kerosene, or any part thereof; and (4) the number of gallons so delivered to each of said persons. 'The person hauling, transporting, or conveying such motor fuel and/or kerosene, shall, at the request of any person authorized by law to inquire into or investigate said matters, produce and offer for inspection said invoice or bill of sale, or record evidence. If said person fails to produce the invoice or bill of sale, or record evidence, or if when produced, it fails to clearly disclose said information, the same shall be prima facie evidence of a violation of this section. (C) No person shall haul, transport or convey motor fuel and/ or kerosene over any of the public highways or navigable waters of the State except in vehicles or boats plainly and visibly marked on each side' and on the rear thereof with the word "Gasoline" and/or "Kerosene" or other name of the motor fuel being transported, in letters at least four inches high and of corresponding appropriate width, together with the name and address of the owner of the vehicle or boat in which motor fuel and/or kerosene is contained. The provisions of this section shall not apply to vehicles or boats transporting motor fuel not in excess of 100 gallons contained in the fuel tank of such vehicle or boat, provided by manufacturer thereof for the carrying of motor fuel for propelling same, which motor fuel is to be used solely for motive power of such vehicle or boat, nor to vehicles or boats transporting motor fuel in quantities of not more than five gallons for emergency purposes. (D) Deliveries between certain hours. No motor fuel and/or kerosene shall be unloaded from motor trucks, or other vehicles, or conveyed by any other manner into storage tanks, or other equipment located at any gasoline service station or any other place of business at which motor fuel and/or kerosene are offered for sale at retail to the public, between the hours of 9 :00 p. m. and 5 :00 a. m. of any day. (E) Delivery of motor fuel prohibited in certain cases. The delivery of motor fuel from a tank truck to the motor fuel tank of a motor vehicle in this State is prohibited except in cases of emergency. (Acts 1937, pp. 167, 196.) * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 55 92-1413. Retention of records by distributors and dealers.(A) Each distributor shall maintain and keep, for a period of two years, such record or records of motor fuel and/or kerosene received, used, sold and/or delivere'd within this State by such distributor, together with invoices, bills of lading, and other pertinent records and papers as may be required by the Comptroller General* for the reasonable administration of this Chapter. (B) Every jobber, dealer, or other person receiving motor fuel and/or kerosene in this State (for sale, distribution, use or consumption, and not specifically covered in this Chapter) shall maintain and keep for a period of two years a record of motor fuel and/or kerosene received, and the purchase price, together with delivery tickets, invoices, and bills of lading, and such other rec- ords as the Comptroller General * shall require.! (Acts 1937, pro 167, 198.) 92-1414. Inspection of records.-(A) The Comptroller General* of the State of Georgia, or any deputy, employee or agent au; thorized by him, is hereby given authority, (1) to examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment of any distributor, jobber, dealer, purchaser, common carrier, or other carrier, pertaining to motor fuel and/or kerosene received, sold, shipped, delivered, or used, as the case may be, to verify the truth and accuracy of any statement, report or return, or to ascertain whether or not the tax imposed by this Chapter has been paid, and further, (2) to examine the records, books, papers, receipts, invoices, storage tanks, and other equipment of any distributor to determine the financial responsibility of the distributor for the payment of the taxes imposed by this Chapter. (Acts 1937, pp. 167, 198.) 92-1415. Tax lien on property.-(A) If any person liable for the tax imposed by the provisions of this Chapter neglects or refuses to pay the same, the amount of such tax (including any interest, penalty or addition to such tax, together with any cost that may accrue in addition thereto) shall be a lien in favor of the State upon all franchises, property and rights to property, whether real or personal, then be'longing to or thereafter acquired * Now State Revenue Commissioner, see 92-8405, p. 3. ! See 92-9925, p. 61, for penalty. 56 REVENUE LAWS OF GEORGIA by such person (whether such property is employed by such person in the prosecution of business or is in the hands of an assignee, trustee or receiver for the benefit of creditors) from the date said taxes are due and payable as provided in this Chapter. Such lien shall have priority over any lien or incumbrance whatsoever, except the lien of other state taxes having priority by law, and except that such lien shall not be valid as against any bona fide mortgagee, deeds to secure debt, pledgee, judgment creditor or purchaser whose rights shall have attached prior to the time when the Comptroller General* shall have filed notice of such lien in the office of the clerk of the superior court of the county in which the principal place of business and the property of such person is located (for which filing no fee shall be required.) Such lien shall continue until the amount of said tax, together with any penalties and interest subsequently accruing thereon, is paid. The Comptroller General* may issue a certificate of release of lien when the amount of such tax, together with any penalties and interest subsequently accruing thereon, has been satisfied by such person, and such person may record the same with the clerk of the superior court of the county or counties in which the notice of lien was filed. No mortgagee, pledgee, judgment, creditor, or purchaser shall be entitled to the priority provided for herein, unless he shall within 30 days .after the date of his lien or claim record the same in the office of the clerk of the superior court of the county of the residence of the taxpayer, and notify the Comptroller General* in writing of the nature and character of his claim. (B) Any sheriff, receiver, assignee, master or other officer, at the time of advertising for sale the property or franchise of any person who is a distributor, is directed to file with the Comptroller General* a statement containing the following information: (1) name or names of the plaintiff or party at whose instance or upon whose account the sale is made; (2) name of the person whose property or franchise is to be sold; (3) the time and place of sale; (4) the nature of the property and the location of the same. (C) It shall be the duty of the Comptroller General,* after receiving notice as aforsaid, to furnish to the sheriff, receiver, trustee, assignee, master or other officer, having charge of the sale, a certified copy or copies of all motor fue'l and/or kerosene tax, penalties, and interest on file in the State of Georgia as liens against such person, and in the event there are no such liens, a * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 57 certificate showing that fact, which certified copy or copies of certificate shall be publjcly read by such officer at and immediately before the sale of the property or franchise of such person: Provide'd, any such tax, penalty or lien shall have been duly recorded in the office of the clerk of the superior court of the county in which any real estate so sold may lie as provided in paragraph (A) of this section. (D) It shall be the duty of the Comptroller General* to furnish to any person applying therefor a certificate showing the amount of all liens for motor fuel and/or kerosene tax, penalties, and interest that may be of record in the files of the' Comptroller General* against any person under the provisions of this Chapter. (Acts 1937, pp. 167, 199.) (E) The lien for taxes imposed by this section shall not have priority as against any bona fide mortgagee, holder or transferee ofa deed to secure debt, pledgee, judgment creditor, or purchaser of or from persons liable for the tax imposed by this se'ction, where the rights of such mortgagee, holder or transferee of a deed to secure debt, pledgee, judgment creditor or purchaser shall have attached prior to the time notice of such lien shall have been filed by the 8tate Revenue Commissioner in the office of the superior court of the county in which the principal place of business or in the county where the property of such person liable for payment of the motor-fuel tax is located. (Acts 1937-38, Ex. Sess., pp. 77, 98.) 92-1416. Discontinuance or transfer of motor fuel busm.ess.(A) Whenever a distributor ceases to engage in business as a distributor within the State of Georgia by reason of the discontinuance, sale or transfer of the business of such distributor, it shall be the duty of such distributor to notify the Comptroller General* in writing at least 10 days prior to the time the discontinuance, sale or transfer takes effect. Such notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, not yet due and payable under the provisions of this Chapter shall, together with any and all interest accruing or penalties imposed under this Chapter, notwithstanding any provisions thereof, become due and payable concurrently with such discontinuance, sale or transfer, and it shall be the duty of any such distributor concurrently * Now State Revenue Commissioner, see 92-8405, p. 3. 58 REVENUE LAWS OF GEORGIA with such discontinuance, sale or transfer, to make a report and pay all such taxes, interest, and penalties, and to surrender to the Comptroller General* the license certificate therefore issued to said distributor by the Comptroller General.* (B) Unless the notice above provided for shall have been given to the Comptroller General* as above provided, such purchaser or transferee shall be liable to the State of Georgia for the amount of all taxes, penalties, and interest under this Chapter accrued against any such distributor so selling or transferring his business, on the date of such sale or transfer, but only to the extent of the value of the property and business thereby acquired from such distributor. (Acts 1937, pp. 167, 201.) 92-1417. When tax payment is in default; procedure.-(A) If any distributor shall be in default for more than 10 days in the payment of any excise taxes and/or penalties thereon payable under the terms of this Chapter, the Comptroller General* shnll forthwith proceed to issue execution as provided by law, and said execution shall be returnable to the superior court of the county or the residence of the defendant therein and any suit for the collection of any tax or penalty shall be brought in the county of the residence of the defendant in said suit. (B) Nothing in this section shall be construed as forfeiting or waiving any rights to collect such taxes by an action upon any bond that may be filed with the Comptroller General* under the provisions of this Chapter, or by suit or otherwise, and in case such suit, action or other proceeding shall have been instituted for the collection of said tax, such suit, action or other proceeding shall not be construed as waiving any other rights herein provided. (Acts 1937, pp. 167, 202.) 92-1418. Refund of taxes erroneously or illegally colleeted.(A) In the event it shall appear to the Comptroller General* that any taxes, interest, or penalties imposed by this Chapter have been erroneously or illegally collected from any distributor, the Comptroller General * shall certify the amount thereof to the Governor of the State, who shall, if he approves, draw his warrant for such certified amount on the Treasurer of the State in favor of such distributor. Such refund shall be paid by the Treasurer of the State to such distributor forthwith from funds collected by the State under this Chapter. * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 59 (B) No refunds shall be made under the provisions of this section unless a written claim therefor setting forth the circumstances by reason of which such refund shall be allowed, which claim shall be in such form as the Comptroller General* shall prescribe, shall be sworn to by the claimant, and shall be filed with the Comptroller General * within two years from the date of payment of the taxes illegally or erroneously collected. (Acts 1937, pp. 167, 202.) 92-1419. Public inspection of records.-The records of the Comptroller General * shall at all reasonable times be open to the inspection of the public. (Acts 1937, pp. 167, 203.) 92-1420. Exchange of information among the States concerning Motor-Fuel Tax Laws.-The Comptroller General* of the State of Georgia shall, upon request duly received from the officials to whom are intrusted the enforcement of the Motor-Fuel Tax Laws of any other State, forward to such officials any information which the Comptroller General* may have in his possession rela- tive to the manufacture, receipt, sale, use, transportation and/or shipment by any person of motor fuel and/or kerosene. (Acts 1937, pp. 167, 203.) 92-1421. Rules and regulations concerning motor fuel taxes.- The Comptroller General* shall prescribe and publish all needed rules and regulations for the enforcement of this Chapter. The Comptroller General* and his deputies or other authorized agents are hereby given the necessary police powers for the purpose of enforcing this Chapter. It is the duty of every arresting officer, county, municipal and State, to enforce the provis'ons of this Chapter. (Acts 1937, pp. 167, 203.) 92-1422. Effect of partial invalidity of law.-If any part, or parts, section, subsection, sentence, clause or phrase of this Chapter (including sections 92-9905 and 92-9906) are for any reason declared unconstitutional, such decision shall not affect the validity of the remaining portions of this Chapter which shall remain standing as if such Chapter had been passed with the unconstitutional part or parts, section, sub-section, sentence, clause or phras~ thereof eliminated, and it is hereby declared by the * Now State Revenue Commissioner, see 92-8405, p. 3. 60 REVENUE LAWS OF GEORGIA General Assembly as a legislative act that it would have adopted this Chapter if such unconstitutional part, or parts, section, subsection, sentence, clause or phrase had not be'en included herein. (Acts 1937, PP: 167, 206.) 92-9923. Violation of motor-fuel tax law by d,istrihutor.-Any person who shall refuse or neglect to make any statement, report or return required by the provisions of the motor-fuel tax law (Chapter 92-14), or who shall knowingly make, or shall aid or assist any other person in making a false statement in a return or report to the Comptroller General* or in connection with an application for refund of any tax, or who shall knowingly collect or attempt to collect, or cause to be paid to him or to any other person, either directly or indirectly, any refund of such tax without being entitled to the same, or who shall engage in business in the 8tate of Georgia as a distributor without being the holder of an uncancelled license to engage in such business, or who shall sell any motor fuel and/or kerosene, purchased by such person from any person, other than a duly licensed distributor, upon which the tax herein imposed shall not be paid, shall upon conviction there'of be punished by a fine of not less than $500 nor more than $10,000 or imprisonment for a term of not less than 30 days, and not more than one year, or both such fine and imprisonment. Each day or part thereof, during which any person shall engage in business as a distributor without being the holder of an uncancelled license, shall constitute a separate offense within the meaning of this section. (Acts 1937, pp. 167, 204.) 92-9924. Illegal use or sale of tax-exempt motor fuel or kerosene.-Any person (1) purchasing motor fuel and/or kerosene from any distributor tax exempt under the motor-fuel tax law (Chapter 92-14), who shall use or permit to be used any of such motor fuel and/or kerosene for the purpose of generation of power for the propulsion of motor vehicles upon the public highways, or shall sell any of the same in the State of Georgia, or (2) purchasing motor fuel. and/or kerosene from any distributor tax exempt under the motor-fuel tax law (Chapter 92-14) for export, who shall use or permit to be used any of such motor fuel and/or kerosene in the State of Gorgia or shall sell any of the same (except for export, satisfactory proof thereof being furnished at the time and in the manner prescribed by the Comptroller General*) , shall be deemed for all purposes of the motor-fuel tax law * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 61 to be the "distributor" with respect t,p all of the motor fuel and/or kerosene so purchased and to have "received" the same within the meaning of the motor-fuel tax law and shall be liable for the full amount of the tax imposed by the motor-fuel tax law thereon, together with a penalty of 50 per cent., and shall, moreover, in the event of conviction thereof, be punished by a fine of not less than $500 nor more than $10,000 or imprisonment for a term of not less than 30 days or not more than one year, or both such fine and imprisonment. (Acts 1937, pp. 167, 205.) 929925. Failure to file monthly reports of car lots of motor fuel or kerosene.-When any person (not required by the provisions of the motor-fuel tax law to register as a distributor in motor fuel and/or kerosene), purchasing or otherwise acquiring motor fuel and/or kerosene in tank car, transport tank truck, or cargo lots and selling or otherwise disposing of the same for delivery in the State of Georgia, shall fail to submit his monthly report to the Comptroller General* by the twentieth day of the next succe'eding month, or when such person shall fail to submit in such monthly report the data required by the motor-fuel tax law, such person shall be guilty of a misdemeanor and shall be fined an amount not greater than $100 for the first offense and shall be fined an amount not less than $100 nor more than $1,000 for each subsequent offense. (Acts 1937, pp. 167, 205.) 92-9926. Failure to retain records required by motor-fuel tax law.-Any person violating any of the provisions of the motorfuel tax law requiring the retention of records, by distributors, jobbers, dealers, or other persons, shall be guilty of a misdemeanor, and shall, upon conviction thereof, be sentenced to pay a fine of $1,000 and cost of prosecution, or to undergo imprisonment for not more than one year, or both in the discretion of the court. (Acts 1937, pp, 167, 206.) 92-9927. Violation of other provisions of motor-fuel tax law.Any person violating any of the other provisions of the motorfuel tax law (Chapter 92-14) or who shall fail to do any other act required by the motor-fuel tax law (Chapter 92-14) shall be guilty of misdemeanor. (Acts 1937, pp. 167, 206.) * Now State Revenue Commissioner, see 92-8405, p. 3. 62 REVENUE LAWS OF GEORGIA CHAPTER 2. DISTILLED SPIRITS AND ALCOHOLIC TAX. 581001. Designation of Chapter.-This Chapter shall be known as the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors."l (Acts 1837-38, Ex. Sess., pp. 103, 104.) 581002. License authorized on special elections in counties.The license hereinafter provided for and the tax levied on the manufacture, sale and distribution of distilled spirits and alcohol, as authorized by this Chapter, is authorized only in those counties, in which a majority of those voting at an election, to be held for the purpose, vote in favor of taxing and controlling alcoholic beverages and liquors as hereinafter provided for.2 (Acts 1937-38, Ex. Sess., pp. 103, 105.) 58-1011. Definitions.-(a) The words "spirituous liquors" or "distilled spirits" mean any alcoholic beverage containing alcohol 1 The General Assembly at the Extra Session of 1915 prohibited the sale of alcohol, alcoholic liquors, spiritucus liquors, vinous liquors and beverages, together with all mixed liquors, any part of which is spirituous, foreign or domestic spirits, as well as rectified or distilled spirits, absinthe, whiskey, brandy, rum and gin. (Acts of 1915, Ex. Sess., pp. 77, 79.) The repeal of this Act was twice submitted to the people of the State in referendums. On both occasions they voted against repeal. The General Assembly finally passed this Act at the Extra Session of 1937-38. The Act also contains provisions for the regulation of the business of selling intoxicating liquors, and was not enacted merely as a revenue measure. The regulatory provisions of the Act, are, of course, omitted. 2 The following counties, as of December 31st, 1947, have voted for taxing and legalizing the sale of alcoholic beverages and liquors at special election held pursuant to this Act, to-wit: Atkinson, Bacon, Baker, Berrien, Bibb, Brantley, Bryan, Camden, Candler, Chatham, Cobb, Coffee, Dougherty, Emanuel, Evans, Fulton, Glynn, Liberty, Lowndes, McIntosh, Muscogee, Pierce, Pulaski, Quitman, Richmond, Seminole, Tattnall, Terrell, Toombs, Upson, and Ware. Provisions for calling and holding such elections are set out in 58-1003 through 58-1010a, inclusive, but omitted. For license required under this law see 58-1023, p. 203. REVENUE LAWS OF GEORGIA 63 obtained by distillation, mixed with water or other substance in solution, and includes brandy, rum, whiskey, gin, cordials, or other spirituous liquors by whatever name called, to include fortified wines as defined by Federal Alcohol Administration, but nothing in this Chapter shall prohibit the sale of wines from natural fermentation of fruits, berries, and other products. (b) The word "alcohol" means the product of distillation of any liquid, whether rectified or dilated, whatever may De the origin thereof, and shall include synthetic ethyl alcohol. (c) The word "person" means and include's any individual, partnership, corporation, or association. (d) The word "manufacturer" means any person, firm, or corporation engaged in manufacturing, distilling, rectifying, or blending any alcoholic beverage, distilled spirits, or alcohol. (e) The words "wholesaler" or "wholesale distributor" mean any person, firm, or corporation engaged in distribution or selling to retailers for the purpose of resale any of the distilled spirits or alcohol as defined in this Chapter. (f) The words "retailer" or "retail distributor" mean any person, firm, or corporation engaged in se'lling, at retail, any distilled spirits or alcohol, for beverage purposes, in unbroken packages. (Acts 1937-38, Ex. 8ess., pp. 103, 106.) 581012. Administration of law.-This Chapter shall be administered by the State Revenue Commissioner. No employee of the Commissioner shall, directly or indirectly, have any interest whatsoever in manufacturing, se'lling, transporting, distributing, storing, or otherwise dealing in alcoholic beverages, except in the performance of his official duties. (Acts 1937-38, Ex. Sess., pp. 103, 107.) 581013. Warehouses to be provided.-The State Revenue Commissioner shall furnish warehouses or storage places, in any county or counties wherein the sale of distilled spirits is legalized, throughout the State, as in his discretion he deems expedient, for the purpose of furnishing ample storage space for the products of all manufacturers or distillers. (Acts 1937-38, Ex. Sess., pp. 103, 107.) 581014. Space in warehouse to be rented.-The State Revenue 64 REVENUE LAWS OF GEORGIA Commissioner shall charge a rental on each square foot of floor space, at a rate to be determined by the State Revenue Commissioner,! which rate shall apply, at the same rate per square foot, for all manufacturers or distillers. (Acts 1937-38, Ex. Sess., pp. 103, 107.) 58-1015. Stored liquor to be taxed and stamps affixed.-The distilled spirits so stored in such State warehouses shall be taxed, and the stamp provided for herein affixed, before any of such distilled spirits shall be permitted to be taken from said warehouses. (Acts 1937-38, Ex. Sess., pp. 103, 107.) 58-1016. Lease and operation of warehouses.-The State Revenue Commissioner is authorized and empowered to lease suitable storage places for the conducting of such warehouse business, and shall operate and supervise such warehouses with State employees, who shall be charged with the collection of the State tax herein provided and the rental accruing from such storage place.2 (Acts 1937-38, Ex. Sess., pp. 103, 107.) 58-1017. Bonds of State employees.--Such State employees having charge of collecting said tax or distributing said liquors shall give surety bond in the sum of $10,000, each premium of said bond to be paid by the State. (Acts 1937-38, Ex. Sess., pp. 103, 107.) 58-1018. Liquors not to be delivered except to licensed dealers. -Such State warehouses shall neither deliver nor consign, nor permit to be delivered or to be consigne'd any of the spirituous liquors stored therein to any person, firm, or corporation other than a legally licensed and qualified dealer as defined under the terms of this Chapter. (Acts 1937-38, Ex. Sess., pp. 103, 108.) 58-1019. Misdemeanor to accept liquor except through State 1 The rental charge for space is covered by Section 61 of the amendment to Rules and Regul!'ltions relating to the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors," the rates being set out as a footnote to Section 58-1046, p. 67. 2 The State Revenue Commissioner in an amendment to the Rules and Regulations of the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors" fixed charges for the leasing of space, the same being set out as a footnote to Section 58-1046, p. 67. REVENUE LAWS OF GEORGIA 65 warehouses.-It shall be unlawful for any person, firm, or corporation either as an individual, wholesaler, or retailer to accept delivery or shipment of spirituous liquors intended for sale except a through said 8tate warehouses; and upon conviction in court of competent jurisdiction shall upon an accusation or an indictment charging such illegal acceptance be punished as for a mis- demeanor. (Acts 1937-38, Ex. Sess., pp. 103, 108.) 58-1020. Transportation of untaxed liquor except to warehouse a misdemeanor.-It shall constitute a misdemeanor for any private, contract, or common carrier to transport any alcoholic beverages or liquors intended for sale in this State except for delivery toa State warehouse provided for in this section, unless the tax on such alcoholic beverages or liquors has been paid and the' evidence thereof attached to the container as provided herein. (Acts 1937-38, Ex. Sess., pp. 103, 108.) 58-1021. Confiscation of vehicle used to transport untaxed liquor.-Any vehicle so used, with the knowledge and consent of its owner, shall be subject to confiscation upon declaration being filed for the purpose by any solicitor of any city court, or solicitor general, in this State, having jurisdiction thereof, under the rules of law now governing the confiscation and condemnation of vehicles used in transporting liquors: Provided, however, it shall be lawful for bona fide claimants of such vehicles to file claim and replevy such property pending condemnation proceedings. (Acts 1937-38, Ex. Sess., pp. 103, 108.) 58-1021.1. Requirement that salaried officer pay into treasury sums receivable from confiscation of vehicles. Limitation on actions to recover sU'ch sum~.-The fiscal authorities of any county or municipality may require that any officer who receives a salary as compensation shall remit any sums to which he may become entitled by virtue of the seizure and condemnation of any vehicle or conveyance used in conveying any liquors or beverages prohibited by law to the treasury of such county or municipality from which such salary is paid. All actions of any kind to collect any such sums from any county, municipality or any officer thereof for which the right of action has accrued prior to the passage of this section shall be brought within 90 days after the enactment of this section or be forever barred; any and all sections to recover on rights of action accruing after the enactment of this section shall be brought within 90 days after such rights of action accrue or be forever barred. (Acts 1945, pp. 447, 448.) 66 REVENUE LAWS OF GEORGIA 58-1022. Powers and duties of State Revenue Commissioner.The State Revenue Commissioner shall have the following powers and duties: (a) To try any of his employees; and to dismiss them as provided for in section 58-1012, if found guilty. (b) To issue licenses provided for in this Chapter,and to decline to issue any license to any person or corporation who in his reasonable discretion are not proper persons to have such permits. Any person, firm, or corporation who after securing a permit as provided in this Chapter,' shall be convicted, in a court of competent jurisdiction, of selling or serving spirituous liquors on the premises in unbroken package's of any size shall immediately have their license revoked and it shall be mandatory on said State Revenue Commissioner to revoke said license. (c) To revoke or cancel for cause' after hearing any license issued by him under authority of this Chapter. (d) To provide forms for application for licenses and of all reports which he deems necessary in administering the same. (e) To fix standards not in conflict with those prescribed by the laws of this State and of the United States. (f) To issue rules and regulations governing all advertising of distilled spirits within this State. (g) To issue rules and regulations not inconsistent with the Federal laws or regulations requiring informative labeling of all distilled spirits offered for sale hereunder. (h) To adopt and promulgate, repeal and amend such rules, regulations, standards, requirements, and orders not inconsistent with this Chapter or any law of this State or of the United States as he may deem necessary to control the manufacture, sale, distribution, storage, or transportation of distilled spirits and alcohol, in accordance with the provisions of this Chapter, and the conditions under which same may be withdrawn from said warehouses and distributed. (i) The State Revenue Commissioner shall on the first day of January of each and every year after this Chapter goes into effect, prepare a detailed report of its operation, which shall be submitted to the Governor; and also to each member of the General Assembly upon the convening thereof in regular session. (j) Agents and inspectors appointed by the State Revenue REVENUE LAWS OF GEORGIA 67 Commissioner for the enforcement of this Chapter are empowered and authorized to enter upon the premises of any person engaged in the manufacture, sale, distribution, storage, or transportation of alcoholic beverages and liquors at any time for the purpose of inspecting said premises and shall have access during such inspection to all books, records, and supplies relating to the manufacture, sale, distribution, storage, and transportation of alcoholic beverages and liquors. (k) It is made the duty of the Revenue Commissionerl to revoke or cancel any license issued to any manufacturer, wholesaler, wholesale distributor, retailer, or retail distributor, for any wilful violation of any of the provisions of this Chapter, or for the wilful violation of any rule promulgated by the Revenue Commissioner'" under the terms and provisions of this Chapter; and after revocation or cancellation, there shall be no renewal or reissuance of such license for a period of two years from the date of revocation or cancellation. (Acts 1937-38, Ex. Sess., pp. 103, 108.) 58-1046. Taxes on liquors imported or manufactured.-There shall be levied and collected, on all distilled spirits imported into this State a tax of $1 per wine gallon; and on all alcohol imported into this State a tax of $2 per wine gallon; and a proportionate tax at like rates on all fractional parts of a gallon. There shall be levied and collected on all distilled spirits, manufactured in this State from Georgia grown products, a tax of 50 cents per wine gallon; and on all alcohol manufactured in this State not from Georgia grown products, a tax of $1 per wine gallon; and a proportionate' tax at like rates on all fractional parts of a gallon.1 (Acts 1937-38, Ex. Sess., pp. 103, 115.) * Meaning State Revenue Commissioner, see 92-8401, p. 1. 1 In addition to the foregoing charges, the State Revenue Commissioner has set up rental charge under an amendment to the Rules and Regulations of the "Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors," the same being as follows: Section 61. For storing in State Warehouse, and for inspection fees and charges for unloading and/or receiving in State Warehouses and releasing alco- holic beverages and liquors to licensees, the wholesale dealer will pay to the Commissioner, or his agents and employees, at the time such liquors, whiskeys and alcoholic beverages are released, the sum of Three Dollars ($3.00) per gal- lon or any fractional part thereof, for floor space occupied by alcoholic beverages, whiskeys and liquors of any dealer, and provided the same shall not have been stored in said State Warehouses exceeding four (4) months, the charge being for four (4) months or any fractional part thereof; and provided further that 68 REVENUE LAWS OF GEORGIA 58-1047. Reports by carrier of liquors transported.-Every person or common or contract carrier transporting distilled spirits, liquors, and wines into the State shall immediately report same to the State Revenue Commissioner, which report shall show the consignor, consignee, and quantity delivered. (Acts 1937-38, Ex. Sess., pp. 103, 115.) 58-1048. Failure of carrier to report is misdemeanor.-Upon failure to comply with the terms of section 58-1047, said person or common or contract carrier, its agents, and employees, shall be guilty of a misde'meanor, and upon conviction thereof shall be so punished. (Acts 1937-38, Ex. Sess., pp. 103, 115.) 58-1049. Tax on liquors exported.-On liquors exported beyond the limits of this State, there shall be a tax of 15 cents per wine gallon. (Acts 1937-38, Ex. Sess., pp. 103, 116.) 58-1050. Revenue stamps on liquor.-The State Revenue Commissioner shall prescribe suitable stamps in proper denominations denoting the payment of taxes imposed by this Chapter, and the tax provided shall be administered and collected by means of adhesive stamps lithographed with an intricate geometric design on safety paper or in a manner as may be prescribed by the Revenue Commissioner.1 (Acts 1937-38, Ex. Sess., pp. 103, 116.) 58-1051. Stamps to be affixed by manufacturer or wholesaler. -Every manufacturer or wholesaler before shipment or delivery to a retailer shall affix or cause to be affixed to each bottle or container of distilled spirits a stamp indicating the payment of the proper amount of tax. Every manufacturer, distiller, or wholesaler, who may sell, ship, or deliver to each other shall affix or cause to be affixed to each bottle or container of distilled spirits or liquors, stamps indicating the' payment of the proper amount of tax thereon. (Acts 1937-38, Ex. Sess., pp. 103, 116.) 58-1052. Mutilated stamps may be replaced.-The State Reve- 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. if such liquors are stored in State Warehouse longer than four (4) months, an additional charge of twenty-five cents (25c) per gallon per month shall be charged to and paid by such wholesale licensee at the time such liquors are delivered or released to such wholesalers. REVENUE LAWS OF GEORGIA 69 nue Commissioner may, in his discretion, replace mutilated stamps when fully satisfied that said stamps have not been used. (Acts 1937-38, Ex. Bess., pp. 103, 116.) 58-1053. Importation of liquor without payment of tax.-The Revenue Commissionerl shall be authorized in his discretion to permit importation of distilled spirits or alcohol into any county, where the manufacture and sale of the same has been legalized, by permitting the same to be shipped to a State warehouse or warehouses and there stored without such payment of tax, provided for herein, but such rules and regulations shall provide for the collection of all taxes due on distilled spirits or alcohol as it is withdrawn from the State warehouse and the tax stamps affixed thereon. (Acts 1937-38, Ex. Sess., pp. 103, 116.) 58-1054. Cancellation of stamps.-Each tax stamp upon being affixed to a bottle or other container of distilled spirits shall immediately be canceled by the person engaged in said business by placing in ink across the face of said stamp in legible form the license number of said person. (Acts 1937-38, Ex. Sess., pp. 103, 116.) 58-lOSS. Reuse, counterfeiting, or forging of stamps.-The reuse of any stamp indicating payment of tax shall be unlawful. The counterfeiting or forging of any stamp shall be unlawful and any person guilty of committing either of said acts forbidden in this section shall be' guilty of forgery, and upon conviction be punished as for a forgery. (Acts 1937-38, Ex. Sess., pp. 103, 117.) 58-1056. Possession of unstamped liquor; seizure; punishment. -The possession of any distilled spirits or alcohol by any person which does not bear the tax stamps provided for herein shall be unlawful, and such distilled spirits or alcohol shall be subject to seizure by any peace officer, or agent of the Revenue Commissioner,1 and the offender shall be guilty of a misdemeanor and upon conviction shall be punished as such. (Acts 1937-38, Ex. 8ess., pp. 103, 117.) 58-1057. Unlawful sale or purchase of unstamped liquor.-The sale or purchase of any distilled spirits or alcohol as defined in I Meaning State Revenue Commissioner, see 92-8401, p. 1. 70 REVENUE LAWS OF GEORGIA this Chapter, by any person, which does not bear the tax stamps provided for herein shall be unlawful, and the offender, buyer or seller, or both, shall be guilty of a misdemeanor and upon conviction shall be punished as such. (Acts 1937-38, Ex. Sess., pp. 103, 117.) 581058. Fortified wines; tax.-Any wines or other beverages made by fermentation, to which there has been added distilled spirits, and where the alcoholic content is more than 21 per cent. alcohol by volume, are classed as liquor and their manufacture, sale, and distribution are made subject to all the re'strictions, penalties, and regulations as are imposed by this Chapter on distilled spirits or alcohol, except taxes, but upon all such win2s under 14 per cent. by volume there shall be levied a tax of 25 cents per wine gallon on such wines made exclusively from fruits, berries, grapes, and other products grown in Georgia, and on all such wines over 14 per cent., there shall be levied and collecte'd a tax of 50 cents per wine gallon where such wines are made from or contain ingredients made from products grown outside the state of Georgia. Such wines as are described in this section are commonly known as "fortified wines" and nothing in this Chapter shall be construed to regulate the sale of such wines or wines made from natural fermentation of fruits. grapes, and berries containing an alcoholic content of not more than 14 per cent. alcohol by volume.1 (Acts 1937-38, Ex. Sess., pp. 103, 117.) 581059. Chapter not appHca,ble to ethyl alcohol used for certain purposes.-The' provisions of this Chapter shall not apply to ethyl alcohol intended for use and/or used for the following purposes: (a) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes. (b) For use by those authorized to procure the same tax-free, as provided by the Act of Congress and regulations promulgated thereunder. (c) In the manufacture of denatured alcohol produced and used as provided by the Acts of Congress and regulations promulgated thereunder. 1 See Chapter 3, p. 73 as to tax on foreign and domestic wines. REVENUE LAWS OF GEORGIA 71 (d) In the manufacture of patented, patent, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical, and industrial preparations or products, unfit for beverage purposes. (e) In the manufacture of flavoring extracts and syrups, unfit for beverage purposes. (Acts 1937-38, Ex. Sess., pp. 103, 118.) 58-1065. Untaxed liquors contraband, seizure and disposition thereof.-It shall be unlawful for any persons, firm, or corporation to sell, possess, conceal, store, or convey any vinous, malt, or spirituous liquors or beverages whereon any tax or license fee is imposed by this Chapter, and upon which such tax or license fee has not been paid; and any peace officer or agent of the State Revenue Commissioner shall have' the authority and it shall be his duty to declare contraband any distilled spirits or alcohol which does not bear the revenue stamps of the State, or that is found without such stamp whether for sale or otherwise, in any county, in the State where' the sale of such distilled spirits and alcohol is not authorized under the terms of this Chapter or its amendments; all contraband liquors, distilled spirits or alcohol, seized as contraband, shall be immediately delivered to the State Revenue Commissioner,l or persons designated by the Commission* to receive the same, and by them either destroyed or sold at public sale, under such rules and regulations as the Commissionerl shall hereafter adopt, and the proceeds of such sale retained by the Commissionerl and paid over to the lawful authority to receive revenue from the sale of liquor; but nothing in this Chapter shall prohibit the other law enforcement agents and officers of this State from seizing and prosecuting persons illegally possessing or selling distilled spirits and alcohol in countie's in the State where the sale of same has not been authorized by this Chapter or its amendments. The authority to seize as contraband distilled spirits and alcohol as set out herein shall extend to counties where the sale and possession of the same is made legal by this Chapter or any of its amendments where such liquors, distilled spirits, or alcohol are sold contrary to the provisions hereof or found in possession of any person, firm, or corporation, and not bearing the prescribed stamps showing taxes paid thereon in this State. (Acts 1937-38, Ex. Sess., pp. 103, 119.) * Now State Revenue Commissioner, see 92-8405, p. 3. 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. 72 REVENUE LAWS OF GEORGIA 581066. Prosecution of violators of liquor laws.-The Revenue Commissioner,l or his agents, are also authorized, and it shall be their duty to secure warrants or other form of criminal process against all offenders in counties where the sale of distilled spirits and alcohol is not authorized under the terms of this Chapter, and in counties where the sale of distilled spirits and alcohol is authorized under the terms of this Chapter but where the same is being sold contrary to the provisions hereof, and the Reve'nue Commissioner,l or his agents, are authorized and it shall be their duty to prosecute such offenders. (Acts 1937-38, Ex. Sess., pp. 103, 120.) 581069. Violation of Chapter or of regulations a misdemeanor. -Whoever violates any of the provisions of this Chapter for which no specific penalty is provided, or any of the rules and regulations issued under authority of this Chapter, and in accord with the provisions of this Chapter, shall be guilty of a misdemeanor, and upon conviction, shall be punished as for a misdemeanor as provide din 27-2506.2 (Acts 1937-38, Ex. Sess., pp. 103, 121.) 58-1071. No exception from fees or tax.-There shall be no exception from the permit fee's, license fees, and/or tax as provided by this Chapter in favor of any person whatsoever.3 (Acts 1937-38, Ex. Sess., pp. 103, 121.) 58-1072. Effed of partial invalidity of Chapter.-Each and every provision and section of this Chapter is separately enacted, and should any provision of this Chapter be held invalid, no other provision shall be affected thereby, and the remaining provisions shall continue in full force and effect. (Acts 1937-38, Ex. Sess., pp. 103, 122.) 1 Meaning State Revenue Commissioner, see 92-8401, p. 1. 2 It is also a felony for any person to distill or make distilled spirits, except as permitted by this section. Section 58-1067, p. 206. 3 Manufacturers, wholesalers an dretailers are required to secure a license from the State Revenue Commissioner and the county or municipal authority, depending upon the location of the business. See 58-1023 through 58-1028, inclusive, pp. 203, 204 and 58-1030 through 92-1034, inclusive, pp. 204, 205. REVENUE LAWS OF GEORGIA 73 CHAPTER 3. DOMESTIC AND FOREIGN WINE TAX.1 58901. Taxes on domestic and foreign wines; definitions.The following taxes shall be levied and collected on all wines manufactured, sold, possessed, or offered for sale within the State: (a) On domestic wines having an alcoholic strength of not more than 14 % alcohol by volume-five cents per gallon. Domestic wines are hereby defined and declared to be those wines manufactured wholly within this State from fruits and berries grown only within the State of Georgia and produced by natural fermentation. (b) On foreign wines having an alcoholic strength of not more than. 14 % alcohol by volume-50 cents per gallon. Foreign wines are hereby defined and declared to be wines which are imported in whole or in part in the State of Georgia, or manufactured in the' State of Georgia from products imported in whole or in part from without the State of' Georgia and produced by natural fermentation. (c) On foreign and domestic wines whether fortified or not having an alcoholic strength of more than 14 % alcohol by volume-$l per gallon. (Acts 1937, pp. 851, 853; 1937-38, Ex. Sess., pp. 185, 186; 1941, pp. 234, 236.) 1 The prohibition law of 1915 was modified by an Act of the General Assembly of 1935 and approved in a referendum on May 15, 1935 by permitting Georgia growers of grapes, fruits, and berries to make wine by natural fermentation (Acts 1935, p. 492.) Such wines though were free from taxation. The Act from which these section were codified was passed by the General Assembly in 1937. It was passed as an amendment to the Act of 1935, but the non-tax provisions of the former Act were repealed and a tax imposed on domestic as well as foreign wines. Since the passage of this Act seventy-three (73) counties allow the sale of wine. The 1937 law was codified in the supplement to the Code as a new Chapter. The Chapter on domestic wines codified as Chapter 58-8 was retained in the Code. This Chapter has not been included due to the fact that it does not produce any revenue for the state. 74 REVENUE LAWS OF GEORGIA 58-906. Wine revenue stamps.-The taxes herein levied under section 58-901 shall be paid through the use of wine revenue stamps, as herein provided for. 1 The State Revenue Commission* shall design and issue such stamps of such denomination as may be necessary, and shall require of each winery, manufacturer, wholesaler or jobber that such stamps be purchased and affixed to each and every bottle of wine, or other container of wine, stored, manufactured, sold or offered for sale within the State. Such wine revenue stamps shall be sold and distributed, and shall be affixed in such manner as prescribed by the State Revenue Commission.* The tax prov:ided shall be administered and collected by means of adhesive stamps lithographed with an intricate geometric design on safety paper.2 (Acts 1937, pp. 851, 855.) 58-907. Stamping.-No stamps evidencing the tax herein levied shall be of the denomination of less than one point, and each separate container shall be properly stamped with a stamp of the proper denomination therefor. Stamps shall be affixed by the winery, manufacturer or jobber whenever such establishment is located within this State, and by the manufacturer, wholesaler or jobber of foreign wines. (Acts 1937, pp. 851, 855.) 58-908. Discount on stamps.-When stamps are purchased in quantities in excess of $100, a discount may be allowed by the State Revenue Commission* not to exceed 5 per cent. of such pur- chase. (Acts 1937, pp. 851, 856.) 58-909. Rules and regulations in following sections; force and effect.-The rules and regulations set out in sections 58-910 to 58-923, inclusive, shall be of force and effect in the administration of this Chapter. (Acts 1937, pp. 851, 856.) 58910. Carriers transporting wine to file copy of invoice or freight hill.-Every railroad company, express company or any other public or common carrier, transporting any shipment of wine into the State shall file with the State Revenue Commission"' for each such shipment a copy of or a duplicate invoice or freight * Now State Revenue Commissioner, see 92-8405, p. 3. 1 Monthly reports must be made to the State Revenue Commissioner as to the amount of wine revenue stamps on hand and etc. See 58-905, p. 210. 2 A license tax, however, is required by 58-902 through 58-903, p. 210. REVENUE LAWS OF GEORGIA 75 bill therefor within five days after the arrival of such shipment at the point of destination. (Acts 1937, pp. 851, 856.) 58-911. No wine to be brought in by carriers unless stamped.It shall be unlawful for any railroad company, express company or other public or common carrier or other person to transport into this State from without the State any wine that does not bear a Georgia wine revenue stamp as evidence of the tax thereon having been paid to the 8tate on each and every package, case, barre'l or other container thereof. Acts 1937, pp. 851, 856.} 58-912. No wine to be brought by motor or other vehicle or boat unless stamped.-No automobile, truck, bus, boat, conveyance or vehicle of any kind whatever, or the operator thereof, shall transport into the State wines from without the State, unless and until each and every container thereof shall have affixed thereto the proper wine revenue stamps of the State as evidence of the Georgia wine tax having been paid on such product, under rules and regulations, which may be provided for in this Chapter or wherever prescribed by the State Revenue Commission.* (Acts 1937, pp. 851, 856.) 58-913. Sales of wine, except by licensed dealers and of stamped oommodities, unlawful.-No person, firm or corporation shall sell, offer for sale, store or possess for the purpose of selling, wines, without first having obtained a license appropriate to the type of business carried on by such person, firm or corporation. No person, firm or corporation shall sell, ,offer for sale, store or possess for the purpose of selling any wine, which does not bear the proper wine revenue stamp as evidence of the tax provided for in this Chapter having been paid to the State. (Acts 1937, pp. 851, 856.) 58-914. State Revenue Commissioner to make rules concerning wine.-The State' Revenue Commission* shall have the power to make and publish reasonable rules and regulations not inconsistent with this Chapter or otber laws or the Constitution of the State or of the United States, for the enforcement of this Chapter and all of its provisions and for the collection of revenues provided for hereunder. (Acts 1937, pp. 851, 857.) * Now State Revenue Commissioner, see 92-8405, p. 3. 76 REVENUE LAWS OF GEORGIA 58-915. Searches and seizures.-The state Revenue Commission* is hereby given the power and authority to search or examine any warehouse, boat, store, storeroom, automobile, truck or other conveyance or place of storage (except private residences, which may be searched only in the manner prescribed by law) whenever probable cause exists to believe that the terms of this Chapter have been or are being therein violated. It shall be the duty of the State Revenue Commission* or its agents to inspect all such vehicles or premises whenever necessary for the enforcement of this Chapter, and any wine apprehended by said Commission* or its agents without being properly stamped with the necessary wine revenue stamps, showing the Georgia wines tax thereon has been paid, is hereby declared to be contraband and may be seized and destroyed as such. (Acts 1937, pp. 851, 857.) 58-916. Wineries to keep books; open to inspection.-Each winery or manufacturer of wine in this State shall keep books showing the amount and character of all raw products, pulp, or other materials used in the making of wine purchase'd or used by said winery or manufacturer of wine,and shall keep books showing the amounts and kinds of all wine manufactured or made by such winery or manufacturer, which books shall be open at all times to the' inspection of the State Revenue Commission* or its agents for the purpose of permitting the State Revenue Commission* or its agents to determine whether or not the wine tax provided for in this Chapter has in each instance been paid. (Acts 1937, pp. 851, 857.) 58-917. Monthly reports by wineries and dealers.-Each winery or manufacturer of wine', or wholesaler, jobber, or retail dealer in wines, shall make monthly reports to the State Revenue Commission* on forms prescribed by such Commission,* furnishing to said State Revenue Commission* such information as it may require for the purpose of determining whether or not the wine tax provided for in this Chapter has in each instance been paid. (Acts 1937, pp. 851, 858.) 59-918. Monthly reports by carriers of wine.-Every common or contract carrier for hire transporting wine in this State shall make monthly reports to the State Revenue Commission* on forms prescribed by said Commission,* furnishing to said Commission* * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 77 such information as it may require, so that said Commission* may determine whether or not the wine so prescribed has had paid thereon the tax provided for in this Chapter. (Acts 1937, pp. 851, 858.) 58-919. Commissioner's right to inspect hooks and records of wineries.-The State Revenue Commission* is hereby given the authority to inspect, at any time it may see fit, books, records or memoranda of any winery or manufacturer of wine, or wholesaler, jobber, or retail dealer in wine or common or contract carrier for hire, hauling wine, so that said Commission* may determine whether or not the wine tax provided for in this Chapter has in each instance been paid. (Acts 1937, pp. 851, 858.) 58-920. Standards and regulations of Federal Alcohol Administration adopted.-The "Standards of Identity for Wine" and the regulations relating to "Labeling and Advertising of Wine," promulgated or hereafter promulgated by the Federal Alcohol Administration of the United States Treasury Department, and known, respectively, as Regulation Number 4, Article 2, and Regulation Number 4, Articles 3 and 6, are hereby. adopted by Georgia and incorporated and made a part of this Chapter. (Acts 1937, pp. 851, 858.) 58-921. Enforcement of standards by State Revenue Commissioner.-The enforcement of the provisions relating to the "Standards of Identity for Wine" and the "Labeling and Advertising of Wine," referred to herein, shall be under the jurisdiction of the State Revenue Commission.* It shall be lawful for said Commission* through any of its authorized agents, to suspend the permit and confiscate any stock on hand, on display, or in storage, of any wholesale or retail dealer who has not complied with the regulations aforesaid. (Acts 1937, pp. 851, 858.) 58-922. Wines to comply with Chapter before offered for sale. -All wines, whether domestic or foreign, must first comply both with the provisions hereinbefore set forth and all other provisions of this Chapter before coming into possession of either a wholesale or retail dealer for sale to a consumer. (Acts 1937, Pl' 851, 859.) * Now State Revt-._,p' Commissioner, see 92-8405, p. 3. 78 REVENUE LAWS OF GEORGIA 58-923. Rules and regulation.s for storing of wines.-State Revenue Commission* is authorized to make such reasonable rules and regulations as will permit bona fide wineries to make or import wines, the sale of which is not prohibited herein, for storage or holding, without the payment of tax thereon, until such wines are bottled or otherwise placed in container for sale, upon the giving of a bond under conditions and in an amount prescribed by said Commission.* (Acts 1937, pp. 851, 859.) 58-924. Violation of Chapter a misdemeanor.-Anyone who knowingly and with intention to evade the payment of either the license tax or the stamp tax provided for herein, fails to pay such tax on wines; or anyone who with intent to evade the terms of this Chapter violates any of the terms of said Chapter, or any rule or regulation made and published by the said Revenue Commission* for the e:nforcement of said Chapter, shall be guilty of a misdemeanor and punished therefor as is provide'd by law. (Acts 1937, pp. 851, 859.) 58-931. Effect of partial invalidity of Chapter.-If any provision of this Chapter or the application thereof to any person or circumstances is held invalid, the remainder of the Chapter and the application of such provision to other persons or circumstances, shall not be affected thereby. (Acts 1937, pp. 851, 860.) 58-932. License f~s by counties an.d municipalities unchanged. -Nothing in 58-901, 58-902 shall be construed to change the law with reference to license fees by counties and municipalities. (Acts 1937-38, Ex. Sess" pp. 185, 188.) * Now State Revenue Commissioner; see 92-8405, p. "" REVENUE LAWS OF GEORGIA 79 CHAPTER 4. MALT BEVERAGES TAX.! 58-701. Dealing in malt beverages declared a privilege.-The business of manufacturing, distributing, selling or otherwise dealing in malt beverages as hereinafter defined is a privilege under the laws of this state, and there are hereby imposed license and excise taxes as hereinafter specified, to be paid for the exercise of such privilege. (Acts 1935, p. 73.) 58702. Provisions of Chapter declared severable.-The provisions of this Chapter are severable, and if any part thereof shall be finally held unconstitutional the same shall not affect the remaining parts thereof. (Acts 1935, p. 73.) 58-703. Revenue Commissioner to enforce Chapter and promul. gate regulations.-The State Revenue Commission* of this State, hereinafter referred to as the Commission,* shall enforce thIs Chapter and shall promulgate such regulations as it deems necessary for this purpose. (Acts 1935, p. 73). 58-704. Definitions.-----"Malt beverages" shall be defined to mean fermented beverages made whole or in part from malt, or any similar fermented beverage. But no such malt beverages shall be sold under the provisions of this Chapter which contain more * Now State Revenue Commissioner, see 92-8405, p. 3. 1 Althou2:h the people of the state refused to repeal the prohibition law of 1915 under the -referendum held on May 15, 1935, a majority voted to modify such law by allowing -tne manufacture, distribution and sale of malt beverages. This Act became effective llb"'lediately after the referendum. It has been amended since such time, and the foregoing "ections cover the' original act as well as the amendments. Beer is now sold in nineLJ'i'our (94) counties of the State. The duties of the State Revenue Commission were ""'ansferred to the State Revenue Commissioner by the General Assembly at its 191)'_38 Ex. Sess., as previously set out. The Code sections, however, have not been chal'~ed. 80 REVENUE LAWS OF GEORGIA than six per cent. of alcohol by volume. "Brewers" are persons who manufacture malt beverages. "Wholesale dealers" are persons other than brewers who sell malt beverages to retail dealers or for the purpose of resale only. "Retail dealers" are persons other than wholesale dealers or brewers who sell malt beverages irrespective of the quantities sold. The word "person" means an individual, firm, partnership, association, corporation or other group of persons acting as a unit. (Acts 1935, p. 73.) 58-705. Excise tax on malt beverages.-There is hereby imposed upon the business of selling malt beverages an excise tax in the sum of $4.50 for each container sold as hereinafter specified, containing not more than 31 gallons, and at a like rate for fractional parts, where the beverage is sold in or from a barrel or bulk container, such beyerage being commonly known as tap or draft beer, and where the beverage is sold in bottles, cans, or other containers and not sold in or from a barrel or bulk container as above specified, there is hereby imposed upon the business of selling malt beVerages an excise tax in the amount of two cents for each 12 ounces or proportionally thereof, so as to graduate the tax on bottles or cans of various sizes: Provided, there shall be no excise tax on sales of malt beverages sold to persons outside of this State for resale or consumption outside of this State, nor upon sales of malt beverages sold to stores or canteens located on United States army posts or reservations.1 (Acts 1935, pp. 73, 74; 1937, pp. 148, 150; 1937-38, Ex. Sess., p. 173; 1939, p. 101.) 58-707. Fidelity bond to pay taxes on malt beverages.-Before any brewer licensed by this state shall sell malt beverages in this State and before any wholesale dealer licensed by this State, or any other retail dealer, shall sell such beverages in this State purchased from a person other than a brewer or wholesale dealer licensed by this State, such persons shall file with the Commission* a fidelity bond in the' amount of $5,000 conditioned to pay to said Commission* such taxes as shall thereafter become due from such persons under this Chapter. Said bond shl'll1 have as surety a reputable bonding company approved for this purpose by the Commission. * Cash or securities of the United States or of any State thereof, or of any subdivisio11 of this State, provided such - ; -Now State Revenue Commi=lOner, see 92-8405, p. 3. 1 Brewers, wholesale d.....1ers, and retail dealers must pay a license, see 58-706, p. 207. REVENUE LAWS OF GEORGIA 81 securities are not in default, may be acce'pted in lieu of such bond: Provided, that in the event said bond or cash or securities at any time ceases to be in force for the full amount herein specified, the person filing same shall not be entitled to any privileges under this Chapter until same is restored to effect for the full amount herein specified. (Acts 1935, p. 76.) 58-708. Brewers to make monthly reports and pay tax.-Within 15 days after the close of each month brewers shall file with the Commission* duplicate invoices of their sales of malt beverages during the preceding month subject to tax hereunder, and at such time shall pay the Commission* the amount of tax specified on such sales. (Acts 1935, p. 74.) 58-709. Whole,sale dealers in malt beverage to file reports and pay tax.-Wholesale deaiers shall, within 15 days after the close of each month, file with the Commission* re'ports of their purchases of malt beverages from persons other than brewers or wholesale dealers licensed by this State, and shall file duplicate invoices of their sales of such malt beverages within this State as have been purchased from persons other than from brewers or wholesale dealers licensed by this State, and shall at such time pay to the Commission* the amount of tax specified on such sales. There shall be no additional tax due on sales by wholesalers in the case of malt beverages purchased from brewers or whole'sale dealers licensed by this State. (Acts 1935, p. 74.) 58-710. Retail dealers in malt beverages to file reports, and pay tax.-Retail dealers who purchase malt beverages from persons other than brewers or wholesale dealers licensed by this State shall, within 15 days after the close of each month, file with the Commission* reports of such purchases and of their sales of such malt beverages as have been purchased from persons other than brew~rs or wholesale dealers licensed by this State, and at the same time pay to the Commission* the amount of tax specified on such sales. There sha!! be no additional tax due on sales py retail dealers of malt beverages purchased from wholesale dealers or brewers licensed by this States. (Acts 1935, p. 75.) 58-711. Reports to be under oath.-Any report made to the * Now State Revenue Commissioner, see 92-8405, p. 3. 82 REVENUE LAWS OF GEORGIA Commission* as specified in this Chapter shall be made under oath and under such regulations as the Commission* shall prescribe. (Acts 1935, p. 78.) 58-712. Penalty for failure to report or filing false report.If any brewer, wholesale dealer or retail dealer shall fail to file a report as required by sections 58-707, 58-708, o.r 58-709, or files a false or incomplete report, the State Revenue Commission* shall enter a report or return for such delinquent from the best informa- . tion available and shall add to the tax assessed as a part of the tax 25 per cent. of the gross tax fixed by the Commission* and the delinquent shall be notified by mail within 10 days of the entering of the return. The amount of the tax thus determined shall become fixed and collectible after the expiration of five days after such notice is mailed, and shall be prima facie correct unless changed or corrected by order of the Commission.* (Acts 1935, p. 75.) 58-713. Failure to report, misdemeanor.-Any person, firm or corporation, and each and every officer, employee and agent thereof, who shall continue in the business herein described without making the report to the State Revenue Commission,* as herein required, shall be' guilty of a misdemeanor. (Acts 1935, p. 76.) 58-714. Revocation of license for failure to report.-The State Revenue Commission* shall have power and authority to revoke or cancel any license or permit issued under this Chapter for wilful failure or refusal to file the reports herein required. (Acts 1935, p. 76.) 58-715. Records of sales to be kept.-Every such orewer, wholesale dealer or retail dealer shall keep and preserve a proper record of all malt liquors manufactured, purchased and sold by him with such other records as the Commission* may prescribe, which records shall be kept for a period of three years before being destroyed and shall at all times be open to inspection by the Commission,* or any authorized agent or employee thereof, and such records shall be kept for a period of three years from the date of such purchase or sale. (Acts 1935, p. 75.) * Now State Revenue Commissioner, see 92-8405, p. 3. REVENUE LAWS OF GEORGIA 83 58-720.-Interest and penalty on delinquent taxes.-Persons who shall be delinquent in the payment of license taxes hereinabove provided for shall in addition to criminal liability therefor, be liable for interest and for a penalty of double the amount of such taxes within the discretion of the Commission.* Persons who sell malt beverages under the terms of this Chapter without paying the excise taxes hereinabove provided for shall, in the discretion of the Commission, * be subject to interest upon such taxes at the rate of one per cent., for each month from the time of delinquency, in addition to the criminal liability hereinabove provided for. (Acts, 1935, p. 78.) 58-721. Manner of collecting taxes; fi. fas.-Fi. Fas. may be issued for the collection of license and excise taxes hereinabove provided for, and such taxes may be collected in any other manner provided by law for the collection of license and excise. (Acts 1935, p. 78.) 58-723. Penal provisions.-The following shall be offenses in this State, each punishable by a fine of not less than $100 nor more' than $1,000, or imprisonment for not more than 12 months, either or both within the discretion of the court: (1) Manufacturing or selling of wholesale malt beverages without having secured a license to engage in such business as specified in this Chapter.1 (2) In the case of brewers, failing to report to the State Revenue Commission* on all sales of malt beverages made in this State as specified in this Chapter. (3) Failing to report to the State Revenue Commission* all purchases for the purpose of resale in this State, and sales of malt beverages purchased from persons other than brewers or wholesale dealers licensed by this State as specified in this Chapter. (4) Failing to pay any tax imposed by this Chapter at the time spe'cified. (5) carrying on the business of a brewer without having filed a bond as hereinabove provided, or in the case of wholesale dealers and retail dealers, selling in this State malt beverages pur- * Now State Revenue Commissioner, see 92-8405, p. 3. 1 See 58-706, p. 207 as to licenses required. 84 REVENUE LAWS OF GEORGIA chased from persons other than brewers or wholesale de'alers licensed by this State, without having filed a bond as provided by this Chapter. (6) Evading or violating or conspiring with others to evade or violate any provision of this Chapter. (7) Violating any rule of the State Revenue Commission* promulgated within the scope of this Chapter. (Acts 1935, p. 77.) 58-725. Violation of Chapter a misdemeanor.-Any person who violates the provisions of this Chapter, and all officers, directors, partners and employees of any corporation, partnership or firm that violates any of the provisions of this Chapter, shall be guilty of a misdemeanor and punishable as such, unless otherwise pro- vided herein. (Acts 1935, p. 80.) , 58-735.1 Bottles and cans to have tax-paid crowns or lids.-Any person, firm or corporation engaged in the business of selling or distributing either at wholesale or retail, the malt beverages specified in this Chapter, in bottles or cans, shall not sell nor offer for sale, or possess for the purpose of sale, any bottle or can containing such malt beverages, unless such bottles or cans shall have attached or affixed thereto what is known as a tax-paid crown or lid-crown, showing that the tax has been paid on the malt beverages contained in such bottle or can. (Acts 1937, pp. 148, 153.) 58-736. Barrels and fractional containers to be stamped.-N0 person, firm or corporation engaged in the business of selling or distributing, either at wholesale or retail, the malt beverages legalized by this Chapter, in barrels, or any fractional part of a barrel, except in bottles or cans, shall sen or offer for sale, or possess for the purpose of sale any barrel or fractional part of a barrel containing the malt beverages herein referred to, except in bottles or cans, without having attached or affixed to any such container a stamp showing that the tax has been paid upon the malt beverages contained therein. (Acts 1937, PP. 148, 154.) 58-737. Commissioner to make rules to carry out provisions for revenue stamp.-The State Revenue Commission* is hereby em- * Now State Revenue Commissioner, see 92-8405, p. 3. 1 The omitted sections apply to licenses and may be found on pp. 207-209. REVENUE LAWS OF GEORGIA 85 powered and authorized to make, provide and promulgate such rules and regulations as it may deem advisable for the purpose of carrying out the provisions of sections 58-735 and 58-736 and to provide by its rules, specifications for the crowns or lids to be attached to bottles and cans containing the malt beverages mentioned herein, and for stamps to be attached to barrels and fractional parts of barrels containing such beverages. (Acts 1937, pp. 148, 154.) 58-739. Tax rate on crowns or lids.-The tax-paid crowns or lid-crowns required by law to be attached or affixed to bottles or cans containing malt beverages shall be at the' rate of two cents for each can or bottle containing 12 ounces or proportionally thereof, so as to graduate the tax on bottles or cans of various sizes. (Acts 1937-38, Ex. Sess., pp. 175, 176.) 86 REVENUE LAWS OF GEORGIA CHAPTER 5. CIGAR AND CIGARETTE TAX.1 92-2201. License tax imposed on Distributors of Cigars and Cigarettes.-In addition to all other taxes of every kind now imposed by law and which are not specifically repealed by this Chapter, every person, firm, corporation, club, or association, within the State, who sells and/or stores and/or receives for the purpose of distribution to any person, firm, corporation, club, or association within the State, or who receives, by any means, in this State and/or retains, keeps, or possesses for his or her own personal use in this State or for the personal use of any member of his or her family in this State, or who brings into the State for his or her personal use in the State or for the use of any member of his or her family therein and/or who uses or consumes in the State, cigars, cheroots, stogies, cigarettes, or any substitute therefor, either or all, shall pay to the State, for State purposes only, a license or privilege' tax which shall be measured by and graduated in accordance with the volume of sales of such person, firm, corporation, club, or association in Georgia, in cases where sales are made, and in cases where such products are received, held, and possessed in this State by any person for his or her own personal use or for the use of the members of his or her family, or are' brought into this State by any person and retained and pos- 1 The taxation of cigars and cigarettes began in this State in 1923. An Act of the General Assembly of that year provided for the collection from each person, firm or corporation, engaged in selling cigars and cigarettes at retail, a tax of 10 per centum of the sale price at retail of each package of cigarettes and each cigar sold. Provision was made in the Act for the collection of the tax by the Comptroller General through the sale of stamps. An entirely new Act covering taxation of cigars and cigarettes was pasHed by the General Assembly in 1937. The present Code sections are a codification of ::;u~h law with the amendments since then. The present law is today similar to the lo.ws of the other States imposing a tax of this kind. The State Revenue Commission wa" abolished after the passage of the 1937 Act. The duties of such Commission were l,rQ usferred to the State Revenue Commissioner by the General Assembly at its 1937-3b Extra Session, as previously noted. REVENUE LAWS OF GEORGIA 87 sessed for his or her personal use or the personal use of the members of his or her family, or where such products are used or consumed by any person in this State the license tax herein levied shall be graduated in accordance with the prevailing market or selling price in this State of the product so received for distribution or for personal use or so brought into the State for use herein or used or consumed in this State as aforesaid. (Acts 1937, pp. 83, 84; 1937-38, Ex. Sess., pp. 126, 130.) 92-2202. Tax rates on cigars, cheroots, stogies, and cigarettes. -There is hereby levied license or privilege taxes on articles containing tobacco enumerated in this Chapter the following amounts: (a) Little cigars. Upon cigars of all descriptions made of tobacco or any substitute therefor, and weighing not more than three pounds per thousand, one cent for each 10 cigars, or fraction thereof. (b) Cheroots, stogies. Upon cigars of all descriptions made of tobacco or any substitute therefor, retailing for three and onethird cents each or less, $1 per thousand. (c) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than three and onethird cents each and not more than five cents each, $2 per thousand. (d) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than five cents and not exceeding eight cents, $3 per thousand. (e) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more' than eight cents each and not exceeding 10 cents each, $5 per thousand. (f) Cigars. Upon cigars of all descriptions made of tobacc(), or any substitute therefor, retailing for more than 10 cents each and not exceeding 20 cents each, $10 per thousand. (g) Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for more than 20 cents each, $13.50 per thoulJlUld. (h) Cigarettes. Upon all cigarettes made of tobacco, or any ouostitute therefor, three inches long or less and weighing not more than three pounds per thousand, one and one-half mills on each such cigarette. 88 REVENUE LAWS OF GEORGIA (i) Cigarettes. Upon all cigarettes made of tobacco, or any substitute therefor, over three inches long and less than six inches long, weighing not more than six pounds per thousand, three mills on each such cigarette. (j) Cigarettes. Upon all cigarettes made of tobacco, or any substitute therefor, more than six inches long and not weighing more than six pounds per thousand, six mills on each such cigarette. (Acts 1937, pp. 83, 84.) 92-2203. Computation of tax on tobacco produets.-Whenever in this Chapter reference is made to any manufactured tobacco products, manufactured or imported to sell at a certain price, as the basis for computing the tax, it is intended to mean the ordinary, customary or usual price paid by the consumer for each individual cigar, package of cigarettes or any other tobacco products taxable under this Chapter. (Acts 1937, pp. 83, 86.) 92-2204. Retail or selling price of tobacco products.-When the retail or selling price is referred to in this Chapter as the basis for computing the amount of stamps required on any article, it is intended to mean the retail or selling price of the article before adding the amount of the tax. (Acts 1937, pp. 83, 86.) 92-2205. Prizes, taxation upon.-When any articles or commodities subject to tax in this Chapter are given as prizes on punchboards, shooting galleries, premiums, etc., the tax shall be based on ordinary selling price for each article. (Acts 1937, pp. 83, 86.) 92-2206. Tax on tobacco products collected by stamps; con- fiscation of unstamped goods.-The tax herein levied shall be paid through the use of stamps herein provided for. Stamps in the denomination to the amount of the tax shall be affixe'd to the box or other container from or in which to.bacco products taxed by this Chapter are normally sold at retail. The stamps shall be affixed in such a manner that their removal will require continued application of water or steam; and. in case of cigars, cheroots and like manufactured tobacco produ~k. where sales are made from the original container, the stamps shall b