Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-13. Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions

History. Ga. L. 1955, p. 268, § 14; Code 1933, § 91A-5513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 28; Ga. L. 2012, p. 831, § 6/HB 1071; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, in subsection (a), deleted “and” preceding “loose” twice and inserted “, alternative nicotine products, and vapor products” twice; in subsection (b), deleted “or” preceding “loose” three times, inserted “, alternative nicotine products or vapor products” three times; in paragraph (b)(2), inserted “common” and added “or delivery made pursuant to Code Section 48-11-4.2”; deleted “or” at the end of paragraph (b)(5); substituted a semicolon for a period at the end of paragraph (b)(6); and added paragraphs (b)(7) through (b)(9).
Editor’s notes.
Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’

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