Georgia Motor Trucking Ass'n v. Georgia Department of Revenue

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[.]” SeeGa. Const, of 1983, Art. Ill, Sec. IX, Par. VI (b) (the “Motor Fuel Provision”). Here, a trucking industry association and three individual motor carriers challenge local sales and use taxes on…