Georgia Code
Chapter 15 - Excise Tax on Marijuana and Controlled Substances
§ 48-15-1. No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized

No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this state and no provision of this chapter shall in any manner be deemed to authorize the unlawful use, possession, consumption, storage, transfer, or distribution of marijuana or controlled substances.
History. Code 1981, § 48-15-1 , enacted by Ga. L. 1990, p. 1231, § 1.

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Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 15 - Excise Tax on Marijuana and Controlled Substances

§ 48-15-1. No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized

§ 48-15-2. Definitions

§ 48-15-3. Imposition of Tax

§ 48-15-4. Exemption

§ 48-15-5. Calculation of Tax

§ 48-15-6. Tax Rates

§ 48-15-7. Time of Payment of Tax; Report Forms

§ 48-15-8. Enforcement and Administration of Chapter

§ 48-15-9. Assessment and Collection of Tax

§ 48-15-10. Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized

§ 48-15-11. Forfeiture Law Not Superseded by Chapter