For purposes of this paragraph, the commissioner shall determine what is a substantial portion of such winery premises or agricultural produce.
History. Code 1933, § 5A-5511, enacted by Ga. L. 1981, p. 1269, § 52; Ga. L. 1982, p. 1111, §§ 1, 3; Ga. L. 1983, p. 1116, § 1; Ga. L. 1984, p. 1142, § 1; Ga. L. 1985, p. 1403, § 1; Ga. L. 2001, p. 1026, § 1; Ga. L. 2008, p. 773, § 1/HB 393; Ga. L. 2009, p. 8, § 3/SB 46; Ga. L. 2014, p. 214, § 2/HB 825; Ga. L. 2017, p. 770, § 1/SB 226.
The 2017 amendment, effective May 9, 2017, substituted “40 percent” for “20 percent” in the middle of paragraph (c)(3); and substituted “paragraph 3” for “paragraph(3)” near the beginning of paragraph (c)(4).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2017, “paragraph (3)” was substituted for “paragraph 3” in paragraph (c)(4).
Structure Georgia Code
Article 2 - State License Requirements and Regulations for Distribution and Sale
§ 3-6-20. Levy and Amount of State Occupational Tax; Application for License
§ 3-6-21. Filing of Bonds by Applicants for Licenses Generally; Waiver of Bond Requirement
§ 3-6-21.4. Routes and Signage for the Georgia Wine Highway
§ 3-6-21.5. Production of Fortified Wine
§ 3-6-23. Persons to Whom Wine May Be Sold by Wholesale Dealers
§ 3-6-24. Preparation and Retention of Invoices of Sales by Wholesale Dealers
§ 3-6-30. Creation of Limited Exceptions Regarding Direct Shipments
§ 3-6-31. Special Order Shipping License Requirements and Regulations
§ 3-6-32. Shipment of Wine by Winery to Consumers; Circumstances