Official Code of Georgia Annotated

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

3-5-90. Malt beverages containing less than one-half of 1 percent alcohol by volume.

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

Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by 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 1981, § 3-5-90, enacted by Ga. L. 1987, p. 562, § 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 823; merge action: carried; file SHA-256 206dab95f27a.