Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 4. DISTILLED SPIRITS · Article 5. SALES BY THE DRINK · Part 3. EXCISE TAXATION

3-4-132. Manner of imposition, payment, and collection of tax.

Active

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

The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.

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.

Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.

Read the official page (the state's PDF, opened at the page this text was read from).

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 787; merge action: carried; file SHA-256 206dab95f27a.