Georgia Code
Chapter 13 - Specific, Business, and Occupation Taxes
Article 7 - Taxation of Consumer Fireworks

§ 48-13-130. Definitions - As used in this article, the term: History. Code 1981,...

§ 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....

§ 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....

§ 48-13-132. Civil Penalty for Violations - A seller who knowingly and willfully violates the requirements of...

§ 48-13-133. Promulgation of Rules and Regulations - The department is authorized to adopt rules and regulations necessary...