---
title: O.C.G.A. § 50-5-76. All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment.
collection: code
id: 50-5-76
cite_as: O.C.G.A. § 50-5-76 (2025)
canonical_url: https://georgiacommons.org/code/50-5-76
md_url: https://georgiacommons.org/code/50-5-76.md
text_url: https://georgiacommons.org/code/50-5-76/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=567
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / DEPARTMENT OF ADMINISTRATIVE SERVICES / STATE PURCHASING / GENERAL AUTHORITY, DUTIES, AND PROCEDURE
---

# O.C.G.A. § 50-5-76. All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment.

(a) All cigarette tax stamps, loose or smokeless tobacco tax stamps, fertilizer tax tags, and other stamps, tags, and paraphernalia evidencing the payment of tax collected by the state or any department thereof shall be purchased by the Department of Administrative Services subject to the requisition of any department of the state requiring the use of the tax stamps or tags.

(b) Any department requiring tax stamps or stamps, tags, or paraphernalia from the Department of Administrative Services shall make a requisition therefor to the Department of Administrative Services upon forms prescribed by it, which requisition shall be delivered to the state auditor for compilation and check. The tax stamps, fertilizer tax tags, or other stamps, tags, or paraphernalia described in this part and purchased by the Department of Administrative Services shall be paid for by the department for whose use they are purchased.

## History

Ga. L. 1937-38, Ex. Sess., p. 184, § 1, 2; Ga. L. 2003, p. 665, § 43.

## Cross References

Property tax exemptions for fertilizers, § 48-5-43.

Taxes on tobacco and vaping products, § 48-11-1 et seq.

## Editor's Notes

Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’”

## Law Reviews

For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).