Georgia Code
Article 1 - Administration
§ 3-2-14. Limitations on Credit; Application; Action for Recovery of Credit; Setoff of Unpaid Taxes Against Credit

History. Code 1933, § 5A-314, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1992, p. 1458, § 2; Ga. L. 2006, p. 206, § 4/HB 1248.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1992, “article” was substituted for “Article” in the last sentence of subsection (b).

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Structure Georgia Code

Georgia Code

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. Powers and Duties of Commissioner as to Denial, Suspension, or Cancellation of Licenses or Permits Generally; Promulgation of Rules and Regulations as to Conversion of Standards of Measurement and Labeling of Distilled Spirits

§ 3-2-3.1. Power of Commissioner to Permit Importation of Alcohol Into Counties and Municipalities; Taxation of Such 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

§ 3-2-6. Establishment and Operation of Reporting System for Collection of Taxes on Malt Beverages, Distilled Spirits, and Wines; Applicability to Reporting System of Provisions of Law Relating to Revenue Stamps

§ 3-2-7. Expiration and Renewal of Licenses Generally; Continuation of Operations by Licensee Pending Final Approval or Disapproval of Application for Renewal; Penalty for Late Application for Renewal; Temporary Permits

§ 3-2-7.1. State-Wide Centralized Application Process; Uniformity; Procedures; Regulation

§ 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