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

History. Ga. L. 1955, p. 268, § 9; Ga. L. 1960, p. 125, §§ 5, 6; Ga. L. 1967, p. 563, § 6; Ga. L. 1969, p. 710, § 1; Code 1933, § 91A-5508, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 23; Ga. L. 2003, p. 829, § 2; 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” and deleted “and” or “or” preceding “loose or smokeless tobacco” throughout this Code section; substituted “are transferred” for “is transferred” in the last sentence of subsection (b); inserted “tax-paid alternative nicotine products, or tax-paid vapor products,” in subsection (c); inserted “nontax-paid alternative nicotine products, or nontax-paid vapor products” in subsection (e) and substituted “cigars, little cigars,” for “cigars and little cigars” in subsection (g).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2003, paragraph (a)(3) as added by Ga. L. 2003, p. 829, § 2 was redesignated as paragraph (a)(4), and “or her” and “or she” was deleted wherever added in subsection (b).
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.’ ”
Law reviews.
For note on the 2003 amendment to this Code section, see 20 Georgia St. U.L. Rev. 51 (2003).

Structure Georgia Code