Code of Georgia, Title 48, Chapter 11
Tax on Tobacco Products
Chapter 11 - Table of Sections | Georgia Tobacco Laws | |
Section |
Headnote |
| 48-11-1 | Definition |
| 48-11-2 | Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first transaction; dealers or distributors; tax separately identified; collection |
| 48-11-3 | Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps with another distributor; redemption |
| 48-11-4 | Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities |
| 48-11-5 | Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distributors; reports of shipments |
| 48-11-6 | Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner |
| 48-11-7 | Execution of bonds by distributor; surety |
| 48-11-8 | Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports |
| 48-11-9 | Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines |
| 48-11-10 | Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report |
| 48-11-11 | Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses |
| 48-11-12 | Assessment 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 |
| 48-11-13 | Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions |
| 48-11-14 | Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties |
Section |
Headnote | |
| 48-11-15 | Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported | |
| 48-11-16 | Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annual payment of any liability outstanding | |
| 48-11-17 | Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien | |
| 48-11-18 | Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissioner's action; costs | |
| 48-11-19 | Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement | |
| 48-11-20 | Venue as to violations of chapter; commissioner's certificate as prima-facie evidence | |
| 48-11-21 | Jurisdiction of superior courts of criminal violations of chapter | |
| 48-11-22 | Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability | |
| 48-11-23 | Transporting tobacco products in violation of Code Section 48-11-22; penalty | |
| 48-11-23.1 | Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses | |
| 48-11-24 | Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses | |
| 48-11-25 | Violations of chapter; penalties | |
| 48-11-26 | Failure to file report or filing false report required by chapter; penalty | |
| 48-11-27 | False entries on invoices or records pursuant to chapter; penalty | |
| 48-11-28 | Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty | |
| 48-11-30 | Penalty for sale or possession of counterfeit cigarettes | |
