As used in this chapter, the term:
The term “tobacco product manufacturer” shall not include an affiliate of a tobacco product manufacturer unless such affiliate itself falls within subparagraphs (A) through (C) of this paragraph.
History. Code 1981, § 10-13-2 , enacted by Ga. L. 1999, p. 725, § 1; Ga. L. 2016, p. 528, § 1/HB 899; Ga. L. 2017, p. 774, § 10/HB 323.
The 2016 amendment, effective July 1, 2016, added paragraph (5); redesignated former paragraphs (6) through (10) as present paragraphs (7) through (11), respectively; added the second sentence in paragraph (7); substituted “subsection II(mm)” for “subsections II(mm)” in the middle of subparagraph (10)(A); and, in paragraph (11), substituted “on packs required to bear a tax stamp pursuant to Code Section 48-11-3 and on ‘roll-your-own’ tobacco on which excise tax is due either by tax stamp or pursuant to an alternate method of taxation” for “as measured by excise taxes collected by the state on packs (or ‘roll-your-own’ tobacco containers) bearing the excise tax stamp of the state” and added the second sentence.
The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted “April 28, 1999,” for “the date of enactment of this chapter” near the middle of paragraph (10).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1999, “$1 billion” was substituted for “$1,000,000,000.00” in paragraph (6) (now paragraph (7)).
Structure Georgia Code