Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-18. Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner’s Action; Costs

History. Ga. L. 1955, p. 268, §§ 19, 20; Code 1933, § 91A-5517, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 32; Ga. L. 2012, p. 831, § 7/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, in the last sentence of subsection (a), deleted “or” preceding “loose” and substituted “, alternative nicotine products, or vapor products which have” for “which has”.
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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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 11 - Taxes on Tobacco and Vaping Products

§ 48-11-1. Definitions

§ 48-11-2. Excise Tax Imposed; Rates for Tobacco and Vaping Products; Exemptions; Collection and Payment; Tax Separately Identified

§ 48-11-3. Collection of Tax by Stamps; Sale at Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption

§ 48-11-4. Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities

§ 48-11-4.1. Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-Person Sale Prohibited; Identification Requirement; Penalties for Violation

§ 48-11-4.2. Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations

§ 48-11-5. Licensing of Nonresident Distributors; Authorized Use of Stamps or Metering Machine; Bond; Amount; Examination of Records; Service on Agent; Applicability of Chapter to Nonresident Distributors; Reports of Shipments

§ 48-11-6. Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals; Effect of Suspension or Refusal to Renew on Other Activities by Commissioner

§ 48-11-7. Execution of Bonds by Distributor; Surety

§ 48-11-8. Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports

§ 48-11-9. Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines

§ 48-11-10. Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report

§ 48-11-11. Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses

§ 48-11-12. Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud

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

§ 48-11-14. Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment of Tax Due From Person Failing to File or Filing Incorrect Report; Hearing; Penalties

§ 48-11-15. Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported

§ 48-11-16. Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding

§ 48-11-17. Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien

§ 48-11-18. Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner’s Action; Costs

§ 48-11-19. Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following Arrests; Retention of Weapon and Badge Upon Retirement

§ 48-11-20. Venue as to Violations of Chapter; Commissioner’s Certificate as Prima-Facie Evidence

§ 48-11-21. Jurisdiction of Superior Courts of Criminal Violations of Chapter

§ 48-11-22. Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability

§ 48-11-23. Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty

§ 48-11-23.1. Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses

§ 48-11-24. Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses

§ 48-11-25. Violations of Chapter; Penalties

§ 48-11-26. Failure to File Report or Filing False Report Required by Chapter; Penalty

§ 48-11-27. False Entries on Invoices or Records Pursuant to Chapter; Penalty

§ 48-11-28. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty

§ 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes