Georgia Code
Title 3 - Alcoholic Beverages
Chapter 2 - State Administration and Enforcement

Article 1 - Administration

§ 3-2-1. Powers and Duties of Commissioner Generally; Delegation of Administrative Duties - The commissioner shall administer and enforce this title. The commissioner...

§ 3-2-2. Promulgation of Rules and Regulations Generally; Forms - History. Code 1933, § 5A-302, enacted by Ga. L. 1980,...

§ 3-2-3. Powers and Duties of Commissioner as to Denial, Suspension, or Cancellation of Licenses or Permits Generally; Promulgation of Rules and Regulations as to Conversion of Standards of Measurement and Labeling of Distilled Spirits - In addition to his or her other duties and responsibilities...

§ 3-2-3.1. Power of Commissioner to Permit Importation of Alcohol Into Counties and Municipalities; Taxation of Such Alcohol - The commissioner, in accordance with such rules and regulations as...

§ 3-2-4. Sale, Distribution, or Other Dealing in Alcoholic Beverages by Employees, Agents, or Officers of Department Prohibited; Exemption - History. Code 1933, § 5A-304, enacted by Ga. L. 1980,...

§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses - Except as otherwise specifically provided for in this title, the...

§ 3-2-6. Establishment and Operation of Reporting System for Collection of Taxes on Malt Beverages, Distilled Spirits, and Wines; Applicability to Reporting System of Provisions of Law Relating to Revenue Stamps - History. Code 1933, § 5A-306, enacted by Ga. L. 1980,...

§ 3-2-7. Expiration and Renewal of Licenses Generally; Continuation of Operations by Licensee Pending Final Approval or Disapproval of Application for Renewal; Penalty for Late Application for Renewal; Temporary Permits - History. Code 1933, § 5A-307, enacted by Ga. L. 1980,...

§ 3-2-7.1. State-Wide Centralized Application Process; Uniformity; Procedures; Regulation - History. Code 1981, § 3-2-7.1 , enacted by Ga. L....

§ 3-2-8. Availability of Records for Public Inspection; Collection of Fee for Special Requests for Preparation of Information - The commissioner shall make available for inspection by the public...

§ 3-2-9. Requirements as to Reports to Be Made to Commissioner - Any report made to the commissioner as prescribed in this...

§ 3-2-10. Disposition of Taxes, Penalties, Interest, and Fees - All taxes, penalties, interest, and fees collected by the commissioner...

§ 3-2-11. Penalties for Failure to File Reports or Returns or to Pay Tax or Fee; Procedure for Assessment of Taxes Due, Penalties, and Interest - Except as otherwise provided in this title: History. Code 1933,...

§ 3-2-12. Waiver of Penalties by Commissioner - The commissioner may waive, in whole or in part, the...

§ 3-2-13. Issuance of Refunds or Credits for Taxes Paid - History. Code 1933, § 5A-313, enacted by Ga. L. 1980,...

§ 3-2-14. Limitations on Credit; Application; Action for Recovery of Credit; Setoff of Unpaid Taxes Against Credit - History. Code 1933, § 5A-314, enacted by Ga. L. 1980,...

§ 3-2-15. Promulgation of Rules and Regulations Governing Advertising of Distilled Spirits - The commissioner shall issue rules and regulations governing all advertising...

Article 2 - Enforcement

§ 3-2-30. Powers and Duties of Special Agents and Enforcement Officers of Department Generally; Bond Requirement; Retention of Weapon and Badge Upon Retirement or Disability - History. Ga. L. 1963, p. 135, §§ 1, 2; Code...

§ 3-2-31. Assistance to Other Authorities by Special Agents and Enforcement Officers of Department - History. Ga. L. 1978, p. 1490, § 1; Code 1933,...

§ 3-2-32. Inspection of Premises by Commissioner and Agents Generally; Access to Books, Records, and Supplies - The commissioner and his agents may enter upon the licensed...

§ 3-2-33. Sale, Possession, Concealment, Storage, or Conveyance of Untaxed Alcoholic Beverages; Declaration of Untaxed or Otherwise Unlawful Alcoholic Beverages as Contraband; Seizure and Disposition of Contraband Alcoholic Beverages - History. Code 1933, § 5A-354, enacted by Ga. L. 1980,...

§ 3-2-34. Disposition of Contraband Alcoholic Beverages; Seizure; Destruction; Sale; Retention of Small Quantity for Evidence - History. Code 1933, § 5A-355, enacted by Ga. L. 1980,...

§ 3-2-35. [Effective Until July 1, 2023. See notes.] Seizure of Contraband by Commissioner and Agents; Proceedings Upon Seizure; Hearing on Entitlement to Seized Items; Appeals; Disposition of Items Upon Which Taxes Have Been Paid - History. Code 1933, § 5A-356, enacted by Ga. L. 1980,...

§ 3-2-35. [Effective July 1, 2023. See notes.] Seizure of Contraband by Commissioner and Agents; Proceedings Upon Seizure; Hearing on Entitlement to Seized Items; Appeals; Disposition of Items Upon Which Taxes Have Been Paid - History. Code 1933, § 5A-356, enacted by Ga. L. 1980,...

§ 3-2-36. Arrest and Prosecution of Violators of Title - The commissioner or his agents shall secure warrants or other...