--- title: Title 3, Chapter 2. State Administration and Enforcement collection: code id: code:chapter:3-2 canonical_url: https://georgiacommons.org/code/title/3/chapter/2 md_url: https://georgiacommons.org/code/3-2.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/3.md previous: https://georgiacommons.org/code/3-1.md next: https://georgiacommons.org/code/3-3.md index: https://georgiacommons.org/code/index.md heading: STATE ADMINISTRATION AND ENFORCEMENT title_heading: ALCOHOLIC BEVERAGES section_count: 24 full_url: https://georgiacommons.org/code/3-2.md?full=1 --- # Title 3, Chapter 2. State Administration and Enforcement Title 3. Alcoholic Beverages 24 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/3-2.md?full=1 (capped, with a pointer to continue). - 3-2-1, Powers and duties of commissioner generally; delegation of administrative duties, active, https://georgiacommons.org/code/3-2-1.md - 3-2-2, Promulgation of rules and regulations generally; forms, active, https://georgiacommons.org/code/3-2-2.md - 3-2-3, Powers 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, active, https://georgiacommons.org/code/3-2-3.md - 3-2-3.1, Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol, active, https://georgiacommons.org/code/3-2-3.1.md - 3-2-4, Sale, distribution, or other dealing in alcoholic beverages by employees, agents, or officers of department prohibited; exemption, active, https://georgiacommons.org/code/3-2-4.md - 3-2-5, Collection of taxes under title; issuance of licenses, active, https://georgiacommons.org/code/3-2-5.md - 3-2-6, Establishment 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, active, https://georgiacommons.org/code/3-2-6.md - 3-2-7, Expiration 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, active, https://georgiacommons.org/code/3-2-7.md - 3-2-7.1, State-wide centralized application process; uniformity; procedures; regulation, active, https://georgiacommons.org/code/3-2-7.1.md - 3-2-8, Availability of records for public inspection; collection of fee for special requests for preparation of information, active, https://georgiacommons.org/code/3-2-8.md - 3-2-9, Requirements as to reports to be made to commissioner, active, https://georgiacommons.org/code/3-2-9.md - 3-2-10, Disposition of taxes, penalties, interest, and fees, active, https://georgiacommons.org/code/3-2-10.md - 3-2-11, Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest, active, https://georgiacommons.org/code/3-2-11.md - 3-2-12, Waiver of penalties by commissioner, active, https://georgiacommons.org/code/3-2-12.md - 3-2-13, Issuance of refunds or credits for taxes paid, active, https://georgiacommons.org/code/3-2-13.md - 3-2-14, Limitations on credit; application; action for recovery of credit; setoff of unpaid taxes against credit, active, https://georgiacommons.org/code/3-2-14.md - 3-2-15, Promulgation of rules and regulations governing advertising of distilled spirits, active, https://georgiacommons.org/code/3-2-15.md - 3-2-30, Powers and duties of special agents and enforcement officers of department generally; bond requirement; retention of weapon and badge upon retirement or disability, active, https://georgiacommons.org/code/3-2-30.md - 3-2-31, Assistance to other authorities by special agents and enforcement officers of department, active, https://georgiacommons.org/code/3-2-31.md - 3-2-32, Inspection of premises by commissioner and agents generally; access to books, records, and supplies, active, https://georgiacommons.org/code/3-2-32.md - 3-2-33, Sale, 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, active, https://georgiacommons.org/code/3-2-33.md - 3-2-34, Disposition of contraband alcoholic beverages; seizure; destruction; sale; retention of small quantity for evidence, active, https://georgiacommons.org/code/3-2-34.md - 3-2-35, Seizure 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, active, https://georgiacommons.org/code/3-2-35.md - 3-2-36, Arrest and prosecution of violators of title, active, https://georgiacommons.org/code/3-2-36.md