---
title: O.C.G.A. § 48-15-3. Imposition of tax.
collection: code
id: 48-15-3
cite_as: O.C.G.A. § 48-15-3 (2025)
canonical_url: https://georgiacommons.org/code/48-15-3
md_url: https://georgiacommons.org/code/48-15-3.md
text_url: https://georgiacommons.org/code/48-15-3/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=292
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
previous: https://georgiacommons.org/code/48-15-2.md
next: https://georgiacommons.org/code/48-15-4.md
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. § 48-15-3. Imposition of tax.

(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.

## History

Code 1981, § 48-15-3, enacted by Ga. L. 1990, p. 1231, § 1.