---
title: O.C.G.A. § 3-2-3.1. Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol.
collection: code
id: 3-2-3.1
cite_as: O.C.G.A. § 3-2-3.1 (2025)
canonical_url: https://georgiacommons.org/code/3-2-3.1
md_url: https://georgiacommons.org/code/3-2-3.1.md
text_url: https://georgiacommons.org/code/3-2-3.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t1-t2-t3-(v3)-2019-pdf.pdf?sfvrsn=6ea3b7a1_0#page=658
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/3-2.md
previous: https://georgiacommons.org/code/3-2-3.md
next: https://georgiacommons.org/code/3-2-4.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / STATE ADMINISTRATION AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 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 he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due on the distilled spirits or alcohol.

## History

Code 1933, § 5A-303.1, enacted by Ga. L. 1981, p. 1269, § 6.