Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 11. TAXES ON TOBACCO AND VAPING PRODUCTS

48-11-20. Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence.

Active

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

The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certificate of the commissioner to the effect that any act required by this chapter has not been done shall be prima-facie evidence that the act has not been done.

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. 1955, p. 268, § 23; Code 1933, § 91A-5521, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2020, p. 257, § 2/SB 375.

Editor's notes

Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.

Law reviews

For note discussing problems with venue in Georgia, and proposing statutory revisions to improve the resolution of venue questions, see 9 Ga. St. B.J. 254 (1972).

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 t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 127; merge action: carried; file SHA-256 7933c78e4182.