Georgia Motor Carrier Fuel Tax Bond

The Georgia Motor Carrier Fuel Tax Bond is a recommended option for motor fuel carriers that are entitled to a credit refund from the Georgia Commission.

How do I know if I need this bond?

The 2017 Georgia Code defines a motor carrier as any person who operates any motor vehicle (as defined in the GA Code 48-9-30) on any highway in the state of Georgia. A motor vehicle, meanwhile, is any passenger vehicle that has seats for more than 20 passengers in addition to the driver and any vehicle or combination of vehicles used designed or maintained for transportation of property and having two axles and a gross vehicle weight exceeding 26,000 pounds or having three or more axles regardless of weight. Take note that this does not include school buses, transit buses operated only in the state and vehicles operated by the state.

GA Code 48-9-35 states the following: Every motor carrier subject to the road tax shall be entitled to a credit on the tax equivalent to the amount of motor fuel tax imposed by Article 1 of this chapter on all motor fuel purchased by the motor carrier during the quarter within this state for use in operations either within or outside this state when the motor fuel tax imposed by this state has been paid by the motor carrier. Evidence of the payments of the motor fuel tax in the form required by the commissioner shall be furnished by each motor carrier claiming the credit allowed. When the amount of the credit to which any motor carrier is entitled for any quarter exceeds the amount of the road tax for which the carrier is liable for same quarter, the excess may be allowed pursuant to regulations promulgated by the commissioner as a credit on the road tax for which the motor carrier would be otherwise liable for the subsequent quarter or quarters. Allowed credits may be carried forward and utilized no later than the succeeding two calendar years.

GA Code 48-9-36 then states: Any motor carrier entitled to a refund may give a bond (also known as the Georgia Motor Carrier Fuel Tax Bond) in an amount of not less than $1,000.00 payable to the state and conditioned that the motor carrier will pay all road taxes due and to become due under this article. As long as the bond remains in force, the commissioner may issue refunds to the motor carrier in the amounts appearing to be due on applications without first auditing the records of the motor carrier. The bond shall be in the form and with such surety as required by the commissioner.

More information about these taxing regulations can be found in Georgia Code Title 48, Chapter 9, Article 2.

Where can I get a Georgia Motor Carrier Fuel Tax Bond?

In order to obtain this bond, simply fill out our free online application! One of our licensed agents will contact you within one business day with a quote for the price to obtain your bond (the “premium”). If you choose to move forward after receiving your quote, we will have you sign any necessary paperwork and remit the premium payment, at which time we will ship your completed Georgia Motor Carrier Fuel Tax Bond to you via USPS Priority Mail (with overnight shipping options also available).

Why choose Surety1?

At Surety1, our agents work with over a dozen “A” rated surety markets to ensure we are finding you the lowest price for your bond. We’ve been issuing surety bonds since 2003 and our quality, reliable service has led us to an A+ rating by the Better Business Bureau! Licensed in all 50 states.