Levy and amount of tax

(a) There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter. (b) There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of 29¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter. (c) There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of 27¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter. (d) There shall be levied and imposed upon the importation for use, consumption, or final delivery into this state of all dessert wines an import tax in the amount of 40¢ per liter and a proportionate tax at the same rate on all fractional parts of a liter. History. — Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 53; Ga. L. 1982, p. 1111, §§ 2, 4; Ga. L. 1983, p. 3, § 4; Ga. L. 1985, p. 662, § 2; Ga. L. 1985, p. 665, § 3.