Georgia Motor Carrier Fuel Tax Bond

A Georgia Motor Carrier Fuel Tax Bond is a type of surety bond  required by the Georgia Department of Revenue for certain motor carriers. It ensures that the carrier pays all motor fuel taxes they owe. The bond amount is three times the average monthly motor fuel taxes owed in the preceding year, with a minimum amount of $1,000. The cost of the surety bond is usually between 1% and 3% of the bond amount, subject to a minimum premium and fees of $150. Surety1 will shop its many markets to procure the right price at the right terms.

How to Get a Georgia Motor Carrier Fuel Tax Bond

At Surety1.com we make it easy to obtain this surety bond. Our simple, three step process is:

1. Complete the easy to navigate and secure online application. ¹
2. Review the free, no obligation quote from one of Surety1’s professional surety bond agents, usually within one business day.
3. Sign some paperwork and pay the bond premium

Once these steps have been completed, the Georgia Motor Carrier Fuel Tax Bond will be shipped to the bond applicant.
^{1 -The name of the applicant on the surety bond application must match exactly the full legal business name of applicant for the license.} 

Surety1.com is a service of AssuredPartners one of the largest and fastest growing insurance agencies in the nation. Representing over a dozen surety bond companies, Surety1.com is the premier online provider of surety bonds nationwide since 2003.

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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 will 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 mot

or 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.