Georgia Code
Article 7 - Taxation of Consumer Fireworks
§ 48-13-131. [Effective July 1, 2022] Excise Tax Imposed; Rate of Taxation; Establishment of Fireworks Trust Fund

History. Code 1981, § 48-13-131 , enacted by Ga. L. 2015, p. 274, § 9/HB 110; Ga. L. 2021, p. 761, § 18/HB 511.
Delayed effective date.
Code Section 48-13-131 is set out twice in this Code. This version is effective July 1, 2022. For version effective until July 1, 2022, see the preceding version.
The 2021 amendment, effective July 1, 2022, rewrote subsection (b).
Editor’s notes.
Ga. L. 2021, p. 761, § 23/HB 511, not codified by the General Assembly, provides: “In accordance with the requirements of Article III, Section IX, Paragraph VI(r) of the Constitution of Georgia, this Act shall not become law unless it receives the requisite two-thirds’ majority vote in both the Senate and the House of Representatives and the amount of the funds dedicated by this Act do not equal or exceed 1 percent of the previous fiscal year’s state revenues subject to appropriations.