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

History. Ga. L. 1955, p. 268, § 6; Ga. L. 1960, p. 125, § 4; Code 1933, § 91A-5505, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 2003, p. 665, § 22; Ga. L. 2004, p. 384, § 3; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, three times in paragraph (a)(1) and three times in subsection (b), inserted “, alternative nicotine products, or vapor products,” and deleted “or” preceding “loose”; and, near the end of the first sentence of paragraph (a)(1), deleted “and” preceding “loose” and added “, alternative nicotine products, and 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.’

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