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 - No provision of this chapter shall in any manner provide...

§ 48-15-2. Definitions - As used in this chapter, the term: History. Code 1981,...

§ 48-15-3. Imposition of Tax - History. Code 1981, § 48-15-3 , enacted by Ga. L....

§ 48-15-4. Exemption - Nothing in this chapter shall require persons who are lawfully...

§ 48-15-5. Calculation of Tax - For the purpose of calculating the tax under Code Section...

§ 48-15-6. Tax Rates - A tax is imposed on marijuana and controlled substances as...

§ 48-15-7. Time of Payment of Tax; Report Forms - The tax imposed by Code Section 48-15-3 shall be due...

§ 48-15-8. Enforcement and Administration of Chapter - This chapter shall be enforced and administered by the commissioner,...

§ 48-15-9. Assessment and Collection of Tax - The commissioner is authorized to issue assessments, including jeopardy assessments,...

§ 48-15-10. Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized - History. Code 1981, § 48-15-10 , enacted by Ga. L....

§ 48-15-11. Forfeiture Law Not Superseded by Chapter - Notwithstanding any provision of this chapter to the contrary, no...