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Official Code of Georgia Annotated

Title 3. ALCOHOLIC BEVERAGES · Chapter 6. WINE · Article 1. GENERAL PROVISIONS

3-6-3. Household production.

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

  1. (a)

    A head of a household may produce 200 gallons of wine in any one calendar year to be consumed within his own household without any requirement to be licensed for such purpose. Wine so produced shall not be subject to any excise tax imposed by this chapter.#

  2. (b)

    For purposes of this Code section, a single individual who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household.#

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

Code 1933, § 58-826, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5103, 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 826; merge action: carried; file SHA-256 206dab95f27a.