Georgia Code
Chapter 11 - Taxes on Tobacco and Vaping Products
§ 48-11-9. Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines

History. Ga. L. 1955, p. 268, § 10; Ga. L. 1960, p. 125, § 7; Ga. L. 1967, p. 563, §§ 7, 8; Ga. L. 1969, p. 710, § 2; Code 1933, § 91A-5509, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2002, p. 415, § 48; Ga. L. 2003, p. 665, § 24; Ga. L. 2003, p. 829, § 3; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2016, p. 528, § 6/HB 899; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.
The 2020 amendment, effective January 1, 2021, throughout this Code section, inserted “, alternative nicotine products, or vapor products”, deleted “or” preceding “loose”, substituted “are in” for “is in”, deleted “and” preceding “loose”, inserted “, alternative nicotine products, and vapor products”, and inserted “alternative nicotine products, vapor products,”.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2003, “or her” as added by Ga. L. 2003, p. 829, § 3 was deleted in paragraph (a)(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.’ ”
Administrative rules and regulations.
Loose tobacco, smokeless tobacco, cigar or cigarette vending machines, vending machines, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Vending Machines, § 560-8-5-.02.
Law reviews.
For note on the 2003 amendment to this Code section, see 20 Georgia St. U.L. Rev. 51 (2003).

Structure Georgia Code