Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 15. EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES

48-15-2. Definitions.

Active

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

As used in this chapter, the term:
(1)
“Commissioner” means the state revenue commissioner.#
(2)
“Controlled substance” shall have the same meaning as defined in paragraph (4) of Code Section 16-13-21 and shall mean any drug, substance, or immediate precursor, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.#
(3)
“Marijuana” shall have the same meaning as defined in paragraph (16) of Code Section 16-13-21 and shall mean any marijuana, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.#

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 1981, § 48-15-2, enacted by Ga. L. 1990, p. 1231, § 1.

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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 291 to 292; merge action: carried; file SHA-256 7933c78e4182.

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