Official Code of Georgia Annotated

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

48-15-9. Assessment and collection of tax.

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

The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.

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, § 48-15-9, 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 294; merge action: carried; file SHA-256 7933c78e4182.

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