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Georgia Commons

Código Oficial de Georgia Anotado

Título 3. ALCOHOLIC BEVERAGES · Capítulo 7. SALE OF DISTILLED SPIRITS BY PRIVATE CLUBS · Artículo 4. LOCAL EXCISE TAXATION

3-7-60. Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

  1. (a)

    When any license is issued by the commissioner as provided in this chapter for the sale of distilled spirits within the corporate limits of any municipality, the municipality shall impose an excise tax, in addition to the excise taxes levied by the state, in the sum of 22¢ per liter on distilled spirits.#

  2. (b)

    In the event a license is issued as provided in this chapter for sales in the unincorporated areas of any county, the county shall impose an excise tax in the same amount as provided in subsection (a) of this Code section.#

  3. (c)

    Local excise taxes provided for in this Code section shall be imposed upon and shall be paid by the licensed wholesale dealer in distilled spirits.#

  4. (d)

    The taxes provided for in this Code section shall be imposed and collected monthly on distilled spirits sold or disposed of within the particular taxing jurisdiction.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6104, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 56; Ga. L. 1982, p. 3, § 3.

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t1-t2-t3-(v3)-2019-pdf.pdf, Volumen V3, edición 2019, página 853; acción de fusión: carried; SHA-256 del archivo 206dab95f27a.