Rule 560-9-1-.05. Distributor's Loss of Motor Fuel Prior to Accrual of Tax

1. (1) All distributors must report losses of motor fuel sustained due to fire, theft, spillage, spoilage, leakage, or any other provable cause when filing a tax report for the period during which such loss occurred.
2. (2) The filing of a tax report indicating a loss does not assure credit for such loss, but failure to report such loss promptly may result in the Georgia Department of Revenue's refusal of credit.
3. (3) A distributor must provide the Department with an affidavit explaining the facts pertaining to the specific acts causing the loss, along with related insurance documentation and such other evidence as required by the Department.

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

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

Repealed: New Rule entitled "The Functions of the Licensing and Document Analysis Section of the Motor Fuel Tax Unit" adopted.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

Repealed: New Rule entitled "The Functions of the Licensing and Permitting Section of the Motor Fuel Tax Division" adopted.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Repealed: New Rule of same title adopted.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Repealed: New Rule entitled "Distributor's Loss of Motor Fuel Prior to Accrual of Tax" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.