Ga. Comp. R. & Regs. 560-9-1-.09

Current through Rules and Regulations filed through November 21, 2024

Rule 560-9-1-.09 - Racing Fuel

(1) Definitions.

(a) For purposes of this rule, the term "racing fuel" is defined as gasoline:

1. Sold in bulk for use in motor vehicles not eligible to be registered for highway use;

2. With an octane rating of 100 or higher;

3. Having 1.0 gram of lead per gallon or more;

4. With no detergent additives;

5. That does not conform to the Reid Vapor Pressure standards for reformulated or oxygenated gasoline; and

6. That does not meet ASTM specifications for conventional unleaded gasoline.

(b) "Prepaid state tax" has the same meaning as defined under O.C.G.A. § 48-8-2(5.1).

(2) Rule. Racing fuel is not subject to motor fuel excise tax and prepaid state tax unless it is used as either straight or blended gasoline in a motor vehicle operated on public highways. If the sale of racing fuel is not subject to motor fuel excise tax and prepaid state tax, it will be subject to state and local sales and use tax.

Ga. Comp. R. & Regs. R. 560-9-1-.09

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

Original Rule entitled "Racing Fuel" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.