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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 3. ALCOHOLIC BEVERAGES |
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Chapter 5. MALT BEVERAGES |
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Article 4. EXCISE TAXATION |
| Part 1. STATE |
| § 3-5-60. Levy and amount of tax |
| § 3-5-61. Exemptions from tax |
| Part 2. LOCAL |
| § 3-5-80. Levy and amount of tax |
| § 3-5-81. Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold |
| § 3-5-82. Requirement of markings on containers |
| § 3-5-83. Use of excess tax revenues by consolidated governments and certain counties |
| § 3-5-84. Enforcement of part |
| Part 3. EXEMPTIONS |
| § 3-5-90. Malt beverages containing less than one-half of 1 percent alcohol by volume |
REFS & ANNOS
TITLE 3 Chapter 5 Article 4 NOTE
CROSS REFERENCES. --Sales and use taxes, Ch. 8, T. 48.