History. Ga. L. 1967, p. 577, § 1; Code 1933, § 91A-5524, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 1074, § 2; Ga. L. 2003, p. 665, § 33; Ga. L. 2004, p. 1058, § 5; Ga. L. 2005, p. 60, § 48/HB 95; 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” and inserted “, alternative nicotine products, and vapor products”.
Cross references.
Powers and duties of agents of Georgia Bureau of Investigation relating to enforcement of laws pertaining to manufacture, transportation of cigars, cigarettes, or little cigars, § 35-3-8 .
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.’
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-7. Execution of Bonds by Distributor; Surety
§ 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
§ 48-11-23. Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty
§ 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
§ 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes