Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 11. TAXES ON TOBACCO AND VAPING PRODUCTS

33 sections · 48-11-1 to 48-11-30

  1. 48-11-1Definitions.
  2. 48-11-2Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified.2 versions
  3. 48-11-3Collection of tax via stamps; sale at discount to distributors; alternate method of collection of tax; prohibition of sale or exchange of stamps; redemptions.
  4. 48-11-4Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; vending machines; bond by distributor; duties; licensing of promotional activities.
  5. 48-11-4.1Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identification requirement; penalties for violation.
  6. 48-11-4.2Requirements for sales and deliveries of tobacco products, alternative nicotine products, or vapor products; powers of special agents or enforcement officers; rules and regulations; penalties for violations.
  7. 48-11-5Licensing of nonresident distributors; use of stamps or metering machine; bond; examination of records; applicability of chapter to nonresident distributors; shipment reports.
  8. 48-11-6Suspension, refusal of renewal, and revocation of licenses; notice; hearings; appeals; effect on other activities regulated by commissioner.
  9. 48-11-7Execution of bonds by distributor; surety.
  10. 48-11-8Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports.
  11. 48-11-9Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines.
  12. 48-11-10Monthly reports of licensed distributors; other reporting requirements authorized.
  13. 48-11-11Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses.
  14. 48-11-12Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud.
  15. 48-11-13Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions.
  16. 48-11-14Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties.
  17. 48-11-15Procedure for refund of taxes on affixed stamps and tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported.
  18. 48-11-16Purchase of tax stamps on account by distributors with permit; cancellation of permit without notice for failure or refusal to comply with Code section; payment of outstanding liability.
  19. 48-11-17Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien.
  20. 48-11-18Hearings for persons aggrieved by commissioner; initiation of hearings; procedures; evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs.
  21. 48-11-19Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement.
  22. 48-11-20Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence.
  23. 48-11-21Jurisdiction of superior courts of criminal violations of chapter.
  24. 48-11-22Transportation of unstamped tobacco or vaping products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability.
  25. 48-11-23Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty.
  26. 48-11-23.1Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses.
  27. 48-11-24Penalties for possession of unstamped tobacco or vaping products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses.
  28. 48-11-25Violations of chapter; penalties.
  29. 48-11-26Failure to file report or filing false report required by chapter; penalty.
  30. 48-11-27False entries on invoices or records pursuant to chapter; penalty.
  31. 48-11-28Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.
  32. 48-11-29Swearing and testifying falsely with respect to matters governed by chapter; penalty.Reserved
  33. 48-11-30Penalty for sale or possession of counterfeit cigarettes.