Any tobacco product manufacturer selling cigarettes to consumers within the state (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) after the date of enactment of this chapter shall do one of the following:
Each failure to make a quarterly or annual deposit required under this Code section shall constitute a separate violation.
History. Code 1981, § 10-13-3 , enacted by Ga. L. 1999, p. 725, § 1; Ga. L. 2000, p. 136, § 10; Ga. L. 2004, p. 340, § 1; Ga. L. 2016, p. 528, § 2/HB 899.
The 2016 amendment, effective July 1, 2016, in the introductory language of subparagraph (2)(A), substituted “on a quarterly basis, no later than 30 days after the end of each calendar quarter in which sales are made,” for “by April 15 of the year following the year in question”; in division (2)(A)(i), substituted “$0.0094241” for “$.0094241”; in division (2)(A)(ii), substituted “$0.0104712” for “$.0104712”; in division (2)(A)(iii), substituted “$0.0136125” for “$.0136125”; in division (2)(A)(iv), substituted “$0.0167539” for “$.0167539”; in division (2)(A)(v), substituted “$0.0188482” for “$.0188482”; inserted a comma in division (2)(B)(ii); in the introductory language of subparagraph (2)(C), substituted “quarterly and annually” for “annually” in the first sentence, and inserted “calendar quarter or” near the end; added subparagraph (2)(D); and substituted “a quarterly or annual” for “an annual” in the ending undesignated paragraph of paragraph (2).
Editor’s notes.
Ga. L. 2004, p. 340, § 2, not codified by the General Assembly, provides that: “If this Act, or any portion of the amendment to division (ii) of subparagraph (B) of paragraph (2) of Code Section 10-13-3 made by this Act, is held by a court of competent jurisdiction to be unconstitutional, then such division (ii) shall be deemed to be repealed in its entirety. If subparagraph (B) of paragraph (2) of Code Section 10-13-3 shall thereafter be held by a court of competent jurisdiction to be unconstitutional, then this Act shall be deemed repealed, and division (ii) of subparagraph (B) of paragraph (2) of Code Section 10-13-3 shall be restored as if no such amendments had been made. Neither any holding of unconstitutionality nor the repeal of division (ii) of subparagraph (B) of paragraph (2) of Code Section 10-13-3 shall affect, impair, or invalidate any other portion of Code Section 10-13-3, or the application of such Code section to any other person or circumstance, and such remaining portions of Code Section 10-13-3 shall at all times continue in force and effect.” As of May, 2022, no ruling of unconstitutionality has been made.
Ga. L. 2004, p. 340, § 3, not codified by the General Assembly, provides that the amendment to division (2)(B)(ii) shall govern all requests for the release of escrow moneys made on or after May 7, 2004.
Structure Georgia Code