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Article 1 - General Provisions
§ 3-5-1. Definitions - As used in this chapter, the term: History. Code 1933,...
§ 3-5-2. Determination as to When Possession Occurs - For purposes of this chapter, with respect to malt beverages...
§ 3-5-3. Malt Beverages Upon Which Taxes Not Paid and Motor Vehicles, Watercraft, or Aircraft Used in Transporting Same Declared Contraband - Malt beverages in quantities exceeding the amount specified in Code...
§ 3-5-4. Production of Malt Beverages in Private Residences; Consumption; Transportation and Delivery; Home-Brew Special Events - provided, however, that no more than 50 gallons shall be...
§ 3-5-5. Retail Sale of Kegs; Required Labeling; Removal of Labels - History. Code 1981, § 3-5-5 , enacted by Ga. L....
Article 2 - State License Requirements and Regulations for Manufacture, Distribution, and Sale
§ 3-5-20. Levy and Amount of State Occupational License Tax; Application for License - Click to view History. Ga. L. 1935, p. 73, §...
§ 3-5-21. Sale, Offer for Sale, or Possession of Bottles or Cans Not Having Prescribed Identification on Crowns or Lids; Alternate Identification for Use on Certain Imported Bottles or Containers - History. Code 1933, § 5A-4502, enacted by Ga. L. 1980,...
§ 3-5-23. License for Manufacture of Malt Beverages — Grounds and Procedure for Revocation Generally - History. Ga. L. 1955, p. 657, § 1; Code 1933,...
§ 3-5-24. License for Manufacture of Malt Beverages — Rights Conferred; Separate Revocation of Licenses for Sale of Malt Beverages for Resale Within and Outside State Authorized; Effect of Revocation on Sale Within State - History. Ga. L. 1955, p. 657, § 2; Code 1933,...
§ 3-5-24.1. Exception to Three-Tier System; Transfer of Liquids; Sales at Brewer’s Licensed Premises; Taxing; Regulatory Authority; Conditions or Limitations - History. Code 1981, § 3-5-24.1 , enacted by Ga. L....
§ 3-5-25. License for Manufacture of Malt Beverages — Renewal - Every unrevoked license authorizing the manufacture of malt beverages, whether...
§ 3-5-25.1. License for Manufacture of Malt Beverages — Bond Required on Application for License or Renewal - The commissioner may require, in addition to other bonds required...
§ 3-5-26. Persons to Whom Malt Beverages May Be Sold by Wholesale Dealers - Licensed wholesale dealers may sell malt beverages only to other...
§ 3-5-27. Malt Beverages Acquired by Retail Dealers From Persons Other Than Licensed Wholesale Dealers Declared Contraband - Any malt beverage possessed, sold, or offered for sale by...
§ 3-5-28. Delivery, Receipt, and Storage of Malt Beverages Sold by Wholesale Dealers to Retail Dealers - All malt beverages sold by a wholesale dealer to a...
§ 3-5-29. Brewer-Wholesaler Relations — “Agreement” Defined - As used in Code Sections 3-5-30 through 3-5-34, the term...
§ 3-5-30. Brewer-Wholesaler Relations — Purpose; Intent; Enforcement - History. Code 1981, § 3-5-30 , enacted by Ga. L....
§ 3-5-31. Brewer-Wholesaler Relations — License Requirement for Shippers of Beer; Application - History. Code 1981, § 3-5-31 , enacted by Ga. L....
§ 3-5-32. Brewer-Wholesaler Relations — Conflicts of Interest - No licensed registered brewer, broker, or importer authorized to do...
§ 3-5-33. Brewer-Wholesaler Relations — Prohibited Acts - No brewer, broker, or importer shall: History. Code 1981, §...
§ 3-5-34. Brewer-Wholesaler Relations — Applicability of Code Sections 3-5-29 Through 3-5-33 - Code Sections 3-5-29 through 3-5-33 shall apply to designations in...
§ 3-5-35. Declaration of Policy; “Brewpubs” - The General Assembly reaffirms the policy of this state of...
§ 3-5-36. “Brewpub” Exception to Three-Tier Distribution System - A limited exception to the provisions of Code Sections 3-5-29...
§ 3-5-37. “Brewpub” Exception; Rules and Regulations - The Department of Revenue shall be authorized to promulgate and...
Article 3 - Local License Requirements and Regulations for Manufacture, Distribution, and Sale
§ 3-5-40. Requirement by Counties or Municipalities of Licenses for Manufacture, Distribution, and Sale of Malt Beverages; Effect of Revocation of License Issued by Commissioner or by County or Municipality Upon License Issued by Other - History. Ga. L. 1935, p. 73, § 15A; Ga. L....
§ 3-5-41. Requirement and Issuance of County Licenses Generally - If any business allowed under this chapter is proposed to...
§ 3-5-42. Requirement and Issuance of Municipal Licenses Generally; Requirement by County of License for Business Licensed by Municipality - History. Ga. L. 1935, p. 73, § 7; Code 1933,...
§ 3-5-43. Restriction on Amount of License Fee Charged by County or Municipality Other Than That of Wholesale Dealer’s Principal Place of Business - Where a wholesale dealer is licensed to do business in...
Article 4 - Excise Taxation
Part 1 - State
§ 3-5-60. Levy and Amount of Tax - There is levied and imposed on the first sale, use,...
§ 3-5-61. Exemptions From Tax - The taxes imposed by paragraphs (1) and (2) of Code...
Part 2 - Local
§ 3-5-80. Levy and Amount of Tax - Municipalities and counties permitting the sale of malt beverages shall...
§ 3-5-81. Payment of Tax by Wholesale Dealers Generally; Time of Payment; Reports by Dealers as to Quantities of Beverages Sold - History. Ga. L. 1973, p. 328, § 1; Ga. L....
§ 3-5-82. Requirement of Markings on Containers - No decal, stamp, or other marking shall be required on...
§ 3-5-83. Use of Excess Tax Revenues by Consolidated Governments and Certain Counties - History. Ga. L. 1973, p. 328, § 2; Ga. L....
§ 3-5-84. Enforcement of Part - This part shall be enforced by the commissioner or by...
Part 3 - Exemptions
§ 3-5-90. Malt Beverages Containing Less Than One-Half of 1 Percent Alcohol by Volume - Malt beverages which contain less than one-half of 1 percent...