Georgia Code
Article 7 - Taxation of Consumer Fireworks
§ 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

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 until July 1, 2022. For version effective July 1, 2022, see the following version.
Editor’s notes.
The constitutional amendment (Ga. L. 2016, p. 272, § 2/SB 350) which added subsection (b) and redesignated former subsection (b) as present subsection (c) was ratified at the general election held November 8, 2016.

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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