---
title: O.C.G.A. § 48-15-7. Time of payment of tax; report forms.
collection: code
id: 48-15-7
cite_as: O.C.G.A. § 48-15-7 (2025)
canonical_url: https://georgiacommons.org/code/48-15-7
md_url: https://georgiacommons.org/code/48-15-7.md
text_url: https://georgiacommons.org/code/48-15-7/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=293
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/48-15-6.md
next: https://georgiacommons.org/code/48-15-8.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. § 48-15-7. Time of payment of tax; report forms.

The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to pay the tax may report and remit the amount of tax which is due, using report forms prepared by the commissioner, no later than the twentieth day of the calendar month following the month in which the tax liability is incurred. The reporting procedure provided for in this Code section shall not prevent the commissioner from earlier assessing or collecting, prior to receiving the report or remittance, any taxes which have become due.

## History

Code 1981, § 48-15-7, enacted by Ga. L. 1990, p. 1231, § 1.