--- title: Title 48, Chapter 11. Taxes on Tobacco and Vaping Products collection: code id: code:chapter:48-11 canonical_url: https://georgiacommons.org/code/title/48/chapter/11 md_url: https://georgiacommons.org/code/48-11.md 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.md previous: https://georgiacommons.org/code/48-10.md next: https://georgiacommons.org/code/48-12.md index: https://georgiacommons.org/code/index.md heading: TAXES ON TOBACCO AND VAPING PRODUCTS title_heading: REVENUE AND TAXATION section_count: 33 full_url: https://georgiacommons.org/code/48-11.md?full=1 --- # Title 48, Chapter 11. Taxes on Tobacco and Vaping Products Title 48. Revenue and Taxation 33 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-11.md?full=1 (capped, with a pointer to continue). - 48-11-1, Definitions, active, https://georgiacommons.org/code/48-11-1.md - 48-11-2, Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified, active, https://georgiacommons.org/code/48-11-2.md - 48-11-3, Collection of tax via stamps; sale at discount to distributors; alternate method of collection of tax; prohibition of sale or exchange of stamps; redemptions, active, https://georgiacommons.org/code/48-11-3.md - 48-11-4, Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; vending machines; bond by distributor; duties; licensing of promotional activities, active, https://georgiacommons.org/code/48-11-4.md - 48-11-4.1, Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identification requirement; penalties for violation, active, https://georgiacommons.org/code/48-11-4.1.md - 48-11-4.2, Requirements for sales and deliveries of tobacco products, alternative nicotine products, or vapor products; powers of special agents or enforcement officers; rules and regulations; penalties for violations, active, https://georgiacommons.org/code/48-11-4.2.md - 48-11-5, Licensing of nonresident distributors; use of stamps or metering machine; bond; examination of records; applicability of chapter to nonresident distributors; shipment reports, active, https://georgiacommons.org/code/48-11-5.md - 48-11-6, Suspension, refusal of renewal, and revocation of licenses; notice; hearings; appeals; effect on other activities regulated by commissioner, active, https://georgiacommons.org/code/48-11-6.md - 48-11-7, Execution of bonds by distributor; surety, active, https://georgiacommons.org/code/48-11-7.md - 48-11-8, Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports, active, https://georgiacommons.org/code/48-11-8.md - 48-11-9, Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines, active, https://georgiacommons.org/code/48-11-9.md - 48-11-10, Monthly reports of licensed distributors; other reporting requirements authorized, active, https://georgiacommons.org/code/48-11-10.md - 48-11-11, Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses, active, https://georgiacommons.org/code/48-11-11.md - 48-11-12, Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud, active, https://georgiacommons.org/code/48-11-12.md - 48-11-13, Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions, active, https://georgiacommons.org/code/48-11-13.md - 48-11-14, Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties, active, https://georgiacommons.org/code/48-11-14.md - 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, active, https://georgiacommons.org/code/48-11-15.md - 48-11-16, Purchase of tax stamps on account by distributors with permit; cancellation of permit without notice for failure or refusal to comply with Code section; payment of outstanding liability, active, https://georgiacommons.org/code/48-11-16.md - 48-11-17, Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien, active, https://georgiacommons.org/code/48-11-17.md - 48-11-18, Hearings for persons aggrieved by commissioner; initiation of hearings; procedures; evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs, active, https://georgiacommons.org/code/48-11-18.md - 48-11-19, Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement, active, https://georgiacommons.org/code/48-11-19.md - 48-11-20, Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence, active, https://georgiacommons.org/code/48-11-20.md - 48-11-21, Jurisdiction of superior courts of criminal violations of chapter, active, https://georgiacommons.org/code/48-11-21.md - 48-11-22, Transportation of unstamped tobacco or vaping products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability, active, https://georgiacommons.org/code/48-11-22.md - 48-11-23, Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty, active, https://georgiacommons.org/code/48-11-23.md - 48-11-23.1, Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses, active, https://georgiacommons.org/code/48-11-23.1.md - 48-11-24, Penalties for possession of unstamped tobacco or vaping products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses, active, https://georgiacommons.org/code/48-11-24.md - 48-11-25, Violations of chapter; penalties, active, https://georgiacommons.org/code/48-11-25.md - 48-11-26, Failure to file report or filing false report required by chapter; penalty, active, https://georgiacommons.org/code/48-11-26.md - 48-11-27, False entries on invoices or records pursuant to chapter; penalty, active, https://georgiacommons.org/code/48-11-27.md - 48-11-28, Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty, active, https://georgiacommons.org/code/48-11-28.md - 48-11-29, Swearing and testifying falsely with respect to matters governed by chapter; penalty, reserved (no version in force today), https://georgiacommons.org/code/48-11-29.md - 48-11-30, Penalty for sale or possession of counterfeit cigarettes, active, https://georgiacommons.org/code/48-11-30.md