Georgia Code
Chapter 15 - Excise Tax on Marijuana and Controlled Substances
§ 48-15-3. Imposition of Tax

History. Code 1981, § 48-15-3 , 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 Forfeiture Law Not Superseded by Chapter