Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 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

History. Ga. L. 1955, p. 268, § 22; Ga. L. 1967, p. 563, § 12; Code 1933, § 91A-5519, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 34; Ga. L. 2012, p. 831, § 8/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, in subsection (a), deleted “or” preceding “loose” four times, inserted “, alternative nicotine products, or vapor products” three times, in the first sentence, deleted “and” preceding “loose” and inserted “, alternative nicotine products, and vapor products”, and, in the second sentence, substituted “are being” for “is being”, deleted “and” preceding “$50.00”, and added “, and $50.00 for each individual container of alternative nicotine products, each vapor device, or each 5 milliliters of consumable vapor products”; and, in subsection (b), deleted “or” preceding “more” and added “, more than six containers of alternative nicotine products, more than five vapor devices, or more than 50 milliliters of consumable vapor products”.
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