Title 48, Chapter 9, Section 37
(a) The lessee of a motor vehicle, but not the lessor of a motor
vehicle, shall be deemed a motor carrier for the purposes of this
article unless otherwise specifically provided in this Code section.
(b) A lessor of motor vehicles may be deemed a motor carrier with
respect to motor vehicles leased to others by him and with respect
to motor fuel consumed by the motor vehicles when the lessor
supplies or pays for the motor fuel consumed by the motor vehicles
or makes rental or other charges calculated to include the cost of
the motor fuel. The commissioner shall provide by rules and
regulations for the presentation to other motor carriers and to the
general public of satisfactory evidence and identification of the
motor carrier status. Any lessee motor carrier may exclude from his
reports pursuant to this article motor vehicles of which he is the
lessee when the motor vehicles have been leased from a lessor who is
a motor carrier pursuant to this Code section.
(c) Subsections (a) and (b) of this Code section shall govern
primary liability of lessors and lessees of motor vehicles pursuant
to this article. If a lessor or lessee who is primarily liable fails
in whole or in part to discharge this liability, the failing party
or other lessor or lessee party to the transaction shall be jointly
and severally responsible and liable for compliance with this
article and for the payment of any tax due pursuant to this article.
The aggregate amount of any taxes collected by the state pursuant to
this article, however, shall not exceed the total amount of tax due
on the account of the transaction in question together with any
costs and penalties imposed.