Georgia Commons

Title 3. ALCOHOLIC BEVERAGES

Chapter 2. STATE ADMINISTRATION AND ENFORCEMENT

24 sections · 3-2-1 to 3-2-36

Article 1. ADMINISTRATION

  1. 3-2-1Powers and duties of commissioner generally; delegation of administrative duties.
  2. 3-2-2Promulgation of rules and regulations generally; forms.
  3. 3-2-3Powers and duties of commissioner as to denial, suspension, or cancellation of licenses or permits generally; promulgation of rules and regulations as to conversion of standards of measurement and labeling of distilled spirits.
  4. 3-2-3.1Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol.
  5. 3-2-4Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption.
  6. 3-2-5Collection of taxes under title; issuance of licenses.
  7. 3-2-6Establishment and operation of reporting system for collection of taxes on malt beverages, distilled spirits, and wines; applicability to reporting system of provisions of law relating to revenue stamps.
  8. 3-2-7Expiration and renewal of licenses generally; continuation of operations by licensee pending final approval or disapproval of application for renewal; penalty for late application for renewal; temporary permits.
  9. 3-2-7.1State-wide centralized application process; uniformity; procedures; regulation.
  10. 3-2-8Availability of records for public inspection; collection of fee for special requests for preparation of information.
  11. 3-2-9Requirements as to reports to be made to commissioner.
  12. 3-2-10Disposition of taxes, penalties, interest, and fees.
  13. 3-2-11Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest.
  14. 3-2-12Waiver of penalties by commissioner.
  15. 3-2-13Issuance of refunds or credits for taxes paid.
  16. 3-2-14Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit.
  17. 3-2-15Promulgation of rules and regulations governing advertising of distilled spirits.

Article 2. ENFORCEMENT

  1. 3-2-30Powers and duties of special agents and enforcement officers of department generally; bond requirement; retention of weapon and badge upon retirement or disability.
  2. 3-2-31Assistance to other authorities by special agents and enforcement officers of department.
  3. 3-2-32Inspection of premises by commissioner and agents generally; access to books, records, and supplies.
  4. 3-2-33Sale, possession, concealment, storage, or conveyance of untaxed alcoholic beverages; declaration of untaxed or otherwise unlawful alcoholic beverages as contraband; seizure and disposition of contraband alcoholic beverages.
  5. 3-2-34Disposition of contraband alcoholic beverages; seizure; destruction; sale; retention of small quantity for evidence.
  6. 3-2-35Seizure of contraband by commissioner and agents; proceedings upon seizure; hearing on entitlement to seized items; appeals; disposition of items upon which taxes have been paid.
  7. 3-2-36Arrest and prosecution of violators of title.