Georgia Code
Part 1 - State
§ 3-6-50. Levy and Amount of Tax

History. Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 53; Ga. L. 1982, p. 1111, §§ 2, 4; Ga. L. 1983, p. 3, § 4; Ga. L. 1985, p. 662, § 2; Ga. L. 1985, p. 665, § 3.
Editor’s notes.
Ga. L. 1985, p. 662, § 2, effective March 31, 1985, also amended this Code section. However, that amendment has been treated as superseded by Ga. L. 1985, p. 665, § 3.
Ga. L. 1985, p. 665, § 1, not codified by the General Assembly, contained legislative findings that the cost of regulating and administering the manufacture, distribution, and sale of alcohol, distilled spirits, table wines, and dessert wines consumed in Georgia is greater for imported alcohol, spirits, and wines than it is for alcohol, spirits, and wines produced within Georgia and that it is in the best interests of the citizens of Georgia that the increased costs be provided for by taxation.
Ga. L. 1985, p. 665, § 4, not codified by the General Assembly, provided that the provisions of the Act shall not be severable and that in the event that any section or portion of any section of the Act is declared or adjudged to be invalid or unconstitutional, such declaration or adjudication shall render the entire Act invalid, void, and of no effect and shall specifically revive the provisions affected by the Act as such provisions stood before the enactment of the Act, as amended by laws other than the Act.