---
title: O.C.G.A. § 48-15-2. Definitions.
collection: code
id: 48-15-2
cite_as: O.C.G.A. § 48-15-2 (2025)
canonical_url: https://georgiacommons.org/code/48-15-2
md_url: https://georgiacommons.org/code/48-15-2.md
text_url: https://georgiacommons.org/code/48-15-2/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=291
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/48-15.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 / EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
---

# O.C.G.A. § 48-15-2. Definitions.

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.

## History

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