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

History. Code 1981, § 48-11-23.1 , enacted by Ga. L. 1999, p. 156, § 1; Ga. L. 2003, p. 665, § 36; Ga. L. 2003, p. 829, § 4; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, inserted “, alternative nicotine products, or vapor products” in subsections (a) and (b) and in paragraph (b)(1); inserted “, alternative nicotine product, or vapor product” in subsections (c) and (d); deleted “or” preceding “loose” in subsections (a), (b), (c), and (d); and inserted “, or those requirements established by the United States Food and Drug Administration” in paragraph (b)(1).
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.’ ”
Ga. L. 2017, p. 774, § 48(60)/HB 323, which amended this Code section, purported to amend paragraphs (a)(1) and (a)(4) but actually amended paragraphs (b)(1) and (b)(4).
U.S. Code.
Section 5754 of Title 26 U.S.C., referred to in this Code section, concerns the restriction on importation of previously exported tobacco products.
Law reviews.
For note on the 2003 amendment to this Code section, see 20 Georgia St. U.L. Rev. 51 (2003).

Structure Georgia Code