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As used in this article, the term: History. Code 1981, § 48-13-130 , enacted by Ga. L. 2015, p. 274, § 9/HB 110.
Structure Georgia Code
Georgia Code
Title 48 - Revenue and Taxation
Chapter 13 - Specific, Business, and Occupation Taxes
Article 7 - Taxation of Consumer Fireworks
§ 48-13-130. Definitions
§ 48-13-131. [Effective Until July 1, 2022] Excise Tax Imposed; Rate of Taxation; Allocation of Moneys Collected From Tax on Consumer Fireworks to Various Purposes; Payment
§ 48-13-131. [Effective July 1, 2022] Excise Tax Imposed; Rate of Taxation; Establishment of Fireworks Trust Fund
§ 48-13-132. Civil Penalty for Violations
§ 48-13-133. Promulgation of Rules and Regulations