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GEORGIA MOTOR TRUCKING v. DEPT. OF REVENUE

S17A0430.

801 S.E.2d 9 (2017)

GEORGIA MOTOR TRUCKING ASSOCIATION et al., v. GEORGIA DEPARTMENT OF REVENUE et al.

Supreme Court of Georgia.

Decided: June 5, 2017.

Attorney(s) appearing for the Case

W. Pitts Carr , CARR & PALMER, LLP, 10 Northside Parkway Square, N.W., 4200 Northside Parkway, Atlanta, Georgia 30327, Alexander Dewitt Weatherby , W. PITTS CARR & ASSOCIATES, PC, 10 North Parkway, Suite 103, 4200 Northside Parkway, NW, Atlanta, Georgia 30327, for Appellant.

William Wright Banks, Jr. , Senior Assistant Attorney General, Warren R. Calvert , Senior Assistant Attorney General, Alex Fredrick Sponseller , Senior Assistant Attorney General, DEPARTMENT OF LAW, 40 Capitol Square, S.W., Atlanta, Georgia 30334-1300, for Appellee.

G. Joseph Scheuer , ASSISTANT GENERAL COUNSEL, Association County Commissioners of Georgia, 191 Peachtree Street, NE, Suite 700, Atlanta, Georgia 30303, for Amiens Appellee.

Sam L. Brannen, Jr. , Rusi Chandrashkhar Patel , Susan Janan Moore , GEORGIA MUNICIPAL ASSOCIATION, INC., 201 Pryor Street, SW, Atlanta, Georgia 30303, for Other Party.

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...

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