Georgia Code
Article 2 - Enforcement
§ 3-2-35. [Effective July 1, 2023. See notes.] Seizure of Contraband by Commissioner and Agents; Proceedings Upon Seizure; Hearing on Entitlement to Seized Items; Appeals; Disposition of Items Upon Which Taxes Have Been Paid

History. Code 1933, § 5A-356, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 16; Ga. L. 1982, p. 3, § 3; Ga. L. 2022, p. 767, § 2-1/HB 916.
Delayed effective date.
Code Section 3-2-35 is set out twice in this Code. This version, as set out above, is effective July 1, 2023. For version effective until July 1, 2023, see the preceding version.
The 2022 amendment, effective July 1, 2023, in subsection (e), substituted “copy of the petition for review filed in” for “notice of appeal to” in the first sentence, added the second sentence, and substituted the present third and fourth sentences for: “The appeal shall be based upon the record made before the commissioner; and the commissioner, upon the filing of a notice of appeal, shall transmit the record and appropriate documents to the superior court within 30 days from the date of the filing of notice of appeal.” See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2022, p. 767, § 3-1/HB 916, not codified by the General Assembly, makes this Code section applicable to petitions for review filed in superior or state court on or after July 1, 2023.