Georgia Code
Title 48 - Revenue and Taxation
Chapter 11 - Taxes on Tobacco and Vaping Products

§ 48-11-1. Definitions - As used in this chapter, the term: Such term shall...

§ 48-11-2. Excise Tax Imposed; Rates for Tobacco and Vaping Products; Exemptions; Collection and Payment; Tax Separately Identified - History. Ga. L. 1955, p. 268, § 3; Ga. L....

§ 48-11-3. Collection of Tax by Stamps; Sale at Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption - History. Ga. L. 1955, p. 268, § 4; Ga. L....

§ 48-11-4. Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities - (a.1) The commissioner may require a separate license for each...

§ 48-11-4.1. Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-Person Sale Prohibited; Identification Requirement; Penalties for Violation - History. Code 1981, § 48-11-4.1 , enacted by Ga. L....

§ 48-11-4.2. Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations - History. Code 1981, § 48-11-4.2 , enacted by Ga. L....

§ 48-11-5. Licensing of Nonresident Distributors; Authorized Use of Stamps or Metering Machine; Bond; Amount; Examination of Records; Service on Agent; Applicability of Chapter to Nonresident Distributors; Reports of Shipments - History. Ga. L. 1955, p. 268, § 6; Ga. L....

§ 48-11-6. Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals; Effect of Suspension or Refusal to Renew on Other Activities by Commissioner - The commissioner may suspend or refuse to renew a license...

§ 48-11-7. Execution of Bonds by Distributor; Surety - Each bond required to be filed pursuant to this chapter...

§ 48-11-8. Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports - History. Ga. L. 1955, p. 268, § 9; Ga. L....

§ 48-11-9. Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines - History. Ga. L. 1955, p. 268, § 10; Ga. L....

§ 48-11-10. Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report - History. Ga. L. 1955, p. 268, § 11; Ga. L....

§ 48-11-11. Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses - History. Ga. L. 1955, p. 268, § 12; Code 1933,...

§ 48-11-12. Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud - History. Ga. L. 1955, p. 268, § 13; Ga. L....

§ 48-11-13. Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions - History. Ga. L. 1955, p. 268, § 14; Code 1933,...

§ 48-11-14. Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment of Tax Due From Person Failing to File or Filing Incorrect Report; Hearing; Penalties - History. Ga. L. 1955, p. 268, §§ 15, 17, 18;...

§ 48-11-15. Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported - The Office of the State Treasurer is authorized to pay,...

§ 48-11-16. Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding - History. Ga. L. 1970, p. 146, § 1; Code 1933,...

§ 48-11-17. Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien - The amount of any unpaid tax shall be a lien...

§ 48-11-18. Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner’s Action; Costs - History. Ga. L. 1955, p. 268, §§ 19, 20; Code...

§ 48-11-19. Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following Arrests; Retention of Weapon and Badge Upon Retirement - History. Ga. L. 1967, p. 577, § 1; Code 1933,...

§ 48-11-20. Venue as to Violations of Chapter; Commissioner’s Certificate as Prima-Facie Evidence - The failure to do any act required by this chapter...

§ 48-11-21. Jurisdiction of Superior Courts of Criminal Violations of Chapter - The superior courts of this state shall have jurisdiction of...

§ 48-11-22. Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability - History. Ga. L. 1955, p. 268, § 22; Ga. L....

§ 48-11-23. Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty - History. Ga. L. 1969, p. 710, § 5; Code 1933,...

§ 48-11-23.1. Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses - History. Code 1981, § 48-11-23.1 , enacted by Ga. L....

§ 48-11-24. Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses - History. Ga. L. 1955, p. 268, § 23; Ga. L....

§ 48-11-25. Violations of Chapter; Penalties - History. Ga. L. 1955, p. 268, § 23; Ga. L....

§ 48-11-26. Failure to File Report or Filing False Report Required by Chapter; Penalty - History. Ga. L. 1955, p. 268, § 23; Code 1933,...

§ 48-11-27. False Entries on Invoices or Records Pursuant to Chapter; Penalty - History. Ga. L. 1955, p. 268, § 23; Code 1933,...

§ 48-11-28. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty - History. Ga. L. 1955, p. 268, § 23; Code 1933,...

§ 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes - History. Code 1981, § 48-11-30 , enacted by Ga. L....