Rule 560-9-1-.04. Calculation of Compressed Petroleum Gas Usage

Where it is impossible, for tax compliance purposes, to accurately gauge or measure the amount of compressed petroleum gas gallonage consumed for highway use, the Georgia Department of Revenue shall determine the amount of motor fuel excise taxes due in gallons using the following allowances and measurements:

1. (a) Trucks with more than two axles: 5 miles per gallon.
2. (b) Tank Wagons and two-axle vehicles weighing at least one ton: 7 miles per gallon.
3. (c) Trucks weighing less than one ton and passenger vehicles: 14 miles per gallon.

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

History. Original Rule entitled "The Functions of the Motor Field Section of the Motor Fuel Tax Unit" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "The Functions of the Field Services and Unit Accounting Section of the Motor Fuel Tax Unit" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975.

Repealed: New Rule entitled "The Functions of the Field Services and Division Accounting Section of the Motor Fuel Tax Division" adopted.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Repealed: New Rule of same title adopted.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Repealed: New Rule entitled "Calculation of Compressed Petroleum Gas Usage" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.