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Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 5. MALT BEVERAGES · Article 4. EXCISE TAXATION · Part 1. STATE

3-5-61. Exemptions from tax.

Active

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

  1. The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:

  2. (1)

    Malt beverages sold to persons outside this state for resale or consumption outside this state; or#

  3. (2)

    Malt beverages sold to stores or canteens located on United States military reservations.#

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.

History

Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 46.

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