Official Code of Georgia Annotated

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

48-15-3. Imposition of tax.

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

(a)
There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance.#
(b)
The tax imposed by this Code section shall apply regardless of whether the substance exists in solid, liquid, or gaseous form and regardless of the degree of purity of the substance. Each person who uses, possesses, consumes, stores, or transfers a substance identified in this Code section shall be liable for the tax imposed by this Code section.#

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, § 48-15-3, 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, page 292; merge action: carried; file SHA-256 7933c78e4182.

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