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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 11. TAXES ON TOBACCO PRODUCTS |
| § 48-11-1. Definitions |
| § 48-11-6. Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner |
| § 48-11-7. Execution of bonds by distributor; surety |
| § 48-11-8. Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports |
| § 48-11-9. Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines |
| § 48-11-10. Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report |
| § 48-11-11. Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses |
| § 48-11-13. Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions |
| § 48-11-15. Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported |
| § 48-11-17. Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien |
| § 48-11-19. Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement |
| § 48-11-20. Venue as to violations of chapter; commissioner's certificate as prima-facie evidence |
| § 48-11-21. Jurisdiction of superior courts of criminal violations of chapter |
| § 48-11-22. Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability |
| § 48-11-23. Transporting tobacco products in violation of Code Section 48-11-22; penalty |
| § 48-11-23.1. Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses |
| § 48-11-24. Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses |
| § 48-11-25. Violations of chapter; penalties |
| § 48-11-26. Failure to file report or filing false report required by chapter; penalty |
| § 48-11-27. False entries on invoices or records pursuant to chapter; penalty |
| § 48-11-28. Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty |
| § 48-11-29. Swearing and testifying falsely with respect to matters governed by chapter; penalty |
| § 48-11-30. Penalty for sale or possession of counterfeit cigarettes |
REFS & ANNOS
TITLE 48 Chapter 11 NOTE
CROSS REFERENCES. --Procedural enhancements to the Master Settlement Agreement, § 10-13A-1 et seq. Required marking of cigarettes, § 25-14-5. Examination by state auditor of books, records, and accounts of persons required to pay tax upon retail sales price of cigars and cigarettes, § 50-6-5.
ADMINISTRATIVE RULES AND REGULATIONS. --Dealer provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-2.
Distributor provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-3.
Manufacturer/Importer provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-4.
Vending machines, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-5.
Administrative hearings, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-6.
LAW REVIEWS. --For note on the 2003 amendments to various sections throughout this chapter, see 20 Ga. St. U.L. Rev. 233 (2003).
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-22, which was subsequently repealed but was succeeded by provisions in this chapter, are included in the annotations for this chapter.
WHAT TRANSACTIONS AND PERSONS LIABLE. --Former Code 1933, Ch. 92-22 as it stood provided for the imposition of an excise tax liability upon each separate transaction and event in the process of distribution and consumption. The distributor was required initially to advance or pay the tax which in due course was collected from the ultimate purchaser or consumer. The ultimate purchaser or consumer was the taxpayer. In re Jim Clay Tobacco Co., 355 F. Supp. 274 (N.D. Ga. 1973) (decided under former Code 1933, § 92-22).
WHEN DISTRIBUTOR'S LIABILITY FIXED. --Under former Code 1933, Ch. 92-22, taken as a whole, the liability of the distributor was fixed and absolute the moment the distributor came into the possession of cigarettes for the first time. In re Jim Clay Tobacco Co., 355 F. Supp. 274 (N.D. Ga. 1973) (decided under former Code 1933, Ch. 92-22).
RESEARCH REFERENCES
ALR. --Tax on cigarettes or tobacco, or dealers therein, as violating requirement of uniformity or equality in taxation, 62 ALR 105.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products, 46 ALR3d 1342.
ADMINISTRATIVE RULES AND REGULATIONS. --Dealer provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-2.
Distributor provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-3.
Manufacturer/Importer provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-4.
Vending machines, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-5.
Administrative hearings, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-6.
LAW REVIEWS. --For note on the 2003 amendments to various sections throughout this chapter, see 20 Ga. St. U.L. Rev. 233 (2003).
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-22, which was subsequently repealed but was succeeded by provisions in this chapter, are included in the annotations for this chapter.
WHAT TRANSACTIONS AND PERSONS LIABLE. --Former Code 1933, Ch. 92-22 as it stood provided for the imposition of an excise tax liability upon each separate transaction and event in the process of distribution and consumption. The distributor was required initially to advance or pay the tax which in due course was collected from the ultimate purchaser or consumer. The ultimate purchaser or consumer was the taxpayer. In re Jim Clay Tobacco Co., 355 F. Supp. 274 (N.D. Ga. 1973) (decided under former Code 1933, § 92-22).
WHEN DISTRIBUTOR'S LIABILITY FIXED. --Under former Code 1933, Ch. 92-22, taken as a whole, the liability of the distributor was fixed and absolute the moment the distributor came into the possession of cigarettes for the first time. In re Jim Clay Tobacco Co., 355 F. Supp. 274 (N.D. Ga. 1973) (decided under former Code 1933, Ch. 92-22).
RESEARCH REFERENCES
ALR. --Tax on cigarettes or tobacco, or dealers therein, as violating requirement of uniformity or equality in taxation, 62 ALR 105.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 ALR 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 ALR 263; 174 ALR 1263.
Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products, 46 ALR3d 1342.