Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 7. TAXATION OF CONSUMER FIREWORKS

48-13-130. Definitions.

Active

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

As used in this article, the term:
(1)
“Consumer fireworks” shall have the same meaning as provided for in Code Section 25-10-1.#
(2)
“Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1.#

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, § 48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.

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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, pages 275 to 276; merge action: carried; file SHA-256 7933c78e4182.