GEORGIA CODE (Last Updated: August 20, 2013) |
Title 3. ALCOHOLIC BEVERAGES |
Chapter 2. STATE ADMINISTRATION AND ENFORCEMENT |
Article 1. ADMINISTRATION |
§ 3-2-1. Powers and duties of commissioner generally; delegation of administrative duties |
§ 3-2-2. Promulgation of rules and regulations generally; forms |
§ 3-2-3.1. Power of commissioner to permit importation of distilled spirits or alcohol into counties and municipalities; taxation of such distilled spirits and alcohol |
§ 3-2-4. Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption |
§ 3-2-5. Collection of taxes under title; issuance of licenses |
§ 3-2-8. Availability of records for public inspection; collection of fee for special requests for preparation of information |
§ 3-2-9. Requirements as to reports to be made to commissioner |
§ 3-2-10. Disposition of taxes, penalties, interest, and fees |
§ 3-2-11. Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest |
§ 3-2-12. Waiver of penalties by commissioner |
§ 3-2-13. Issuance of refunds or credits for taxes paid |
§ 3-2-14. Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit |
§ 3-2-15. Promulgation of rules and regulations governing advertising of distilled spirits |