--- title: Title 48, Chapter 15. Excise Tax on Marijuana and Controlled Substances collection: code id: code:chapter:48-15 canonical_url: https://georgiacommons.org/code/title/48/chapter/15 md_url: https://georgiacommons.org/code/48-15.md 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.md previous: https://georgiacommons.org/code/48-14.md next: https://georgiacommons.org/code/48-16.md index: https://georgiacommons.org/code/index.md heading: EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES title_heading: REVENUE AND TAXATION section_count: 11 full_url: https://georgiacommons.org/code/48-15.md?full=1 --- # Title 48, Chapter 15. Excise Tax on Marijuana and Controlled Substances Title 48. Revenue and Taxation 11 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-15.md?full=1 (capped, with a pointer to continue). - 48-15-1, No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized, active, https://georgiacommons.org/code/48-15-1.md - 48-15-2, Definitions, active, https://georgiacommons.org/code/48-15-2.md - 48-15-3, Imposition of tax, active, https://georgiacommons.org/code/48-15-3.md - 48-15-4, Exemption, active, https://georgiacommons.org/code/48-15-4.md - 48-15-5, Calculation of tax, active, https://georgiacommons.org/code/48-15-5.md - 48-15-6, Tax rates, active, https://georgiacommons.org/code/48-15-6.md - 48-15-7, Time of payment of tax; report forms, active, https://georgiacommons.org/code/48-15-7.md - 48-15-8, Enforcement and administration of chapter, active, https://georgiacommons.org/code/48-15-8.md - 48-15-9, Assessment and collection of tax, active, https://georgiacommons.org/code/48-15-9.md - 48-15-10, Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized, active, https://georgiacommons.org/code/48-15-10.md - 48-15-11, Forfeiture law not superseded by chapter, active, https://georgiacommons.org/code/48-15-11.md