Georgia Code
Article 2 - Enforcement
§ 3-2-35. [Effective Until 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.
Delayed effective date.
Code Section 3-2-35 is set out twice in this Code. This version is effective until July 1, 2023. For version effective July 1, 2023, see the following version.
Editor’s notes.
In light of the similarity of the statutory provisions, annotations decided under former Ga. L. 1937-38, Ex. Sess., p. 103 are included in the annotations for this Code section.
Cross references.
Seizure and disposition as contraband of cigars and cigarettes on which taxes not paid or on which stamps do not appear, § 48-11-9 .

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