Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 2. STATE ADMINISTRATION AND ENFORCEMENT · Article 1. ADMINISTRATION

3-2-5. Collection of taxes under title; issuance of licenses.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1933, § 5A-305, enacted by Ga. L. 1980, p. 1573, § 1.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t1-t2-t3-(v3)-2019-pdf.pdf, Volume V3, 2019 edition, page 659; merge action: carried; file SHA-256 206dab95f27a.