GEORGIA MOTOR TRUCKING ASSOCIATION v. GEORGIA DEPARTMENT OF REVENUE

301 Ga. 354

FINAL COPY S17A0430. GEORGIA MOTOR TRUCKING ASSOCIATION et al. v. GEORGIA DEPARTMENT OF REVENUE et al. PETERSON, Justice. In this appeal, we consider the meaning of the phrase “motor fuel taxes” as it is used in a provision of the Georgia Constitution providing that “[a]n amount equal to all money derived from motor fuel taxes received by the state . . . is hereby appropriated . . . for all activities incident to providing and maintaining an adequate system of public roads and bridges in this state[.]” See Ga. Const. of 1983, Art. III, Sec. IX Par. VI (b) (the “Motor Fuel…