48-11-13

Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions

(a) There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, and loose or smokeless tobacco in this state on which the tax imposed by Code Section 48-11-2 has not been paid.  The tax shall be measured by and graduated in accordance with the volume of cigars, cigarettes, and loose or smokeless tobacco used, consumed, or stored as set forth in Code Section 48-11-2 .
(b) This Code section shall not apply to:
(1) Cigars, cigarettes, or loose or smokeless tobacco in the hands of a licensed distributor or dealer;
(2) Cigars, cigarettes, or loose or smokeless tobacco in the possession of a carrier complying with Code Section 48-11-22 ;
(3) Cigars, cigarettes, or loose or smokeless tobacco stored in a public warehouse;
(4) Cigarettes or little cigars in an amount not exceeding 200 cigarettes or little cigars which have been brought into this state on the person;
(5) Cigars in an amount not exceeding 20 cigars which have been brought into this state on the person;  or
(6) Loose or smokeless tobacco in an amount not exceeding six containers which has been brought into this state on the person.