Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title. History. — Code 1981, § 3-5-90, enacted by Ga. L. 1987, p. 562, § 1. 823 T.3, C.6 T.3, C.6 ALCOHOLIC BEVERAGES CHAPTER 6 WINE Sec. Article 1 General Provisions Sec. 3-6-1. 3-6-2. 3-6-3. 3-6-4. Definitions.