Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 15. EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES

11 sections · 48-15-1 to 48-15-11

  1. 48-15-1No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized.
  2. 48-15-2Definitions.
  3. 48-15-3Imposition of tax.
  4. 48-15-4Exemption.
  5. 48-15-5Calculation of tax.
  6. 48-15-6Tax rates.
  7. 48-15-7Time of payment of tax; report forms.
  8. 48-15-8Enforcement and administration of chapter.
  9. 48-15-9Assessment and collection of tax.
  10. 48-15-10Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized.
  11. 48-15-11Forfeiture law not superseded by chapter.