---
title: O.C.G.A. § 3-4-132. Manner of imposition, payment, and collection of tax.
collection: code
id: 3-4-132
cite_as: O.C.G.A. § 3-4-132 (2025)
canonical_url: https://georgiacommons.org/code/3-4-132
md_url: https://georgiacommons.org/code/3-4-132.md
text_url: https://georgiacommons.org/code/3-4-132/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=787
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/3-4.md
previous: https://georgiacommons.org/code/3-4-131.md
next: https://georgiacommons.org/code/3-4-133.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 / DISTILLED SPIRITS / SALES BY THE DRINK / EXCISE TAXATION
---

# O.C.G.A. § 3-4-132. Manner of imposition, payment, and collection of tax.

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.

## History

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