The commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due on the distilled spirits or alcohol.
History. Code 1933, § 5A-303.1, enacted by Ga. L. 1981, p. 1269, § 6.
Structure Georgia Code
Chapter 2 - State Administration and Enforcement
§ 3-2-1. Powers and Duties of Commissioner Generally; Delegation of Administrative Duties
§ 3-2-2. Promulgation of Rules and Regulations Generally; Forms
§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses
§ 3-2-7.1. State-Wide Centralized Application Process; Uniformity; Procedures; Regulation
§ 3-2-9. Requirements as to Reports to Be Made to Commissioner
§ 3-2-10. Disposition of Taxes, Penalties, Interest, and Fees
§ 3-2-12. Waiver of Penalties by Commissioner
§ 3-2-13. Issuance of Refunds or Credits for Taxes Paid
§ 3-2-15. Promulgation of Rules and Regulations Governing Advertising of Distilled Spirits