---
title: O.C.G.A. § 3-4-2. Applicability of chapter to ethyl alcohol used for certain purposes.
collection: code
id: 3-4-2
cite_as: O.C.G.A. § 3-4-2 (2025)
canonical_url: https://georgiacommons.org/code/3-4-2
md_url: https://georgiacommons.org/code/3-4-2.md
text_url: https://georgiacommons.org/code/3-4-2/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=743
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.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: ALCOHOLIC BEVERAGES / DISTILLED SPIRITS / GENERAL PROVISIONS
---

# O.C.G.A. § 3-4-2. Applicability of chapter to ethyl alcohol used for certain purposes.

(a) This chapter shall not apply to ethyl alcohol intended for use or used for the following purposes:

(1) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes;

(2) For use by those authorized to procure ethyl alcohol tax free, as provided by federal law;

(3) In the manufacture of denatured alcohol or denatured distilled spirits produced and used as provided by federal law;

(4) In the manufacture of patented, patent, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical, and industrial preparations or products unfit for beverage purposes; or

(5) In the manufacture of flavoring extracts and syrups unfit for beverage purposes.

(b) Nothing contained in subsection (a) of this Code section shall prohibit the commissioner from promulgating reasonable rules and regulations with regard to ethyl alcohol intended for use or used for any of the above-mentioned purposes in order to ensure proper enforcement of this title.

## History

Ga. L. 1937-38, Ex. Sess., p. 103, § 13; Code 1933, § 5A-2102, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1982, p. 3, § 3.

## Administrative Rules and Regulations

Ethyl alcohol and license requirement, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Unit, Non-Beverage Alcohol, § 560-2-14.01.