---
title: O.C.G.A. § 48-15-4. Exemption.
collection: code
id: 48-15-4
cite_as: O.C.G.A. § 48-15-4 (2025)
canonical_url: https://georgiacommons.org/code/48-15-4
md_url: https://georgiacommons.org/code/48-15-4.md
text_url: https://georgiacommons.org/code/48-15-4/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/48-15-3.md
next: https://georgiacommons.org/code/48-15-5.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. § 48-15-4. Exemption.

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.

## History

Code 1981, § 48-15-4, enacted by Ga. L. 1990, p. 1231, § 1.