---
title: O.C.G.A. § 48-11-15. Procedure for refund of taxes on affixed stamps and tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported.
collection: code
id: 48-11-15
cite_as: O.C.G.A. § 48-11-15 (2025)
canonical_url: https://georgiacommons.org/code/48-11-15
md_url: https://georgiacommons.org/code/48-11-15.md
text_url: https://georgiacommons.org/code/48-11-15/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=122
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/48-11.md
previous: https://georgiacommons.org/code/48-11-14.md
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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: REVENUE AND TAXATION / TAXES ON TOBACCO AND VAPING PRODUCTS
---

# O.C.G.A. § 48-11-15. Procedure for refund of taxes on affixed stamps and tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported.

The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, dealer, or taxpayer. The commissioner, upon proof satisfactory to the commissioner and in accordance with regulations promulgated by the commissioner, shall refund the cost price of stamps affixed to any package of cigars, cigarettes, or loose or smokeless tobacco or shall refund the tax paid on cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products under the alternate method when the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products have become unfit for use, consumption, or sale and have been destroyed or shipped out of this state.

## History

Ga. L. 1955, p. 268, § 21; Ga. L. 1964, p. 50, § 3; Ga. L. 1967, p. 563, § 11; Code 1933, § 91A-5518, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2003, p. 665, § 30; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.

## Editor's Notes

Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’”

## Law Reviews

For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).