Georgia Code
Article 1 - Administration
§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses

Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title.
History. Code 1933, § 5A-305, enacted by Ga. L. 1980, p. 1573, § 1.

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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