Official Code of Georgia Annotated

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

48-15-4. Exemption.

Active

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

Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or medical practitioner licensed to dispense marijuana or any controlled substance to pay the tax required under this chapter when such person, pharmacist, or practitioner is lawfully using, possessing, consuming, storing, or transferring such marijuana or controlled substance.

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, § 48-15-4, 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.