Ga. Comp. R. & Regs. r. 560-9-1-.06 — Non-Highway Use Exemption and Inadequate Documentation

When consumers of motor fuel, including city and county governments and contractors, are using motor fuel for a construction project on a public highway, and have failed to keep adequate records to calculate the total amount of fuel used, the Georgia Department of Revenue shall allow an exemption for non-highway use in an amount no greater than twenty-five percent of the total amount claimed. Cite as Ga. Comp. R. & Regs. R. 560-9-1-.06 Authority: O.C.G.A. Sec. 48-2-12 . History. Original Rule entitled "The Functions of the Refund Section of the Motor Fuel Tax Unit" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. Repealed: New Rule entitled "The Functions of the Refund and Office Audit Section of the Motor Fuel Tax Division" adopted. F. Oct. 5, 1978; eff. Jan. 1, 1979, as specified by the Agency. Repealed: New Rule of same title adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: New Rule entitled "Non-Highway Use Exemption and Inadequate Documentation" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.