Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-11-1 Definitions
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As used in this chapter, the term: (1) “Alternative nicotine product” means any material that con73 48-11-1 tains nicotine, but does not contain tobacco leaf, and is intended for human consumption, whether such material is chewed, absorbed, dissolved, or ingested by any other mea…
O.C.G.A. § 48-11-10 Failure to file, §§48-11-10, 48-11-26
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False or fraudulent reports, §48-11-26. Monthly reports of licensed distributors, §48-11-10. Nonresident distributors. Shipments, §48-11-5. Unstamped cigarettes and nontax-paid cigars, §48-11-8. Sales. Delinquent distributor, dealer or taxpayer property, §48-11-17. Delivery sales…
O.C.G.A. § 48-11-11 Superior courts
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Enforcement and collection of penalties, §48-11-24. Jurisdiction over criminal violations of chapter, §48-11-21. Tax evasion. Deficiency due to fraudulent intent to evade, §48-11-12. Tax on persons having cigars or cigarettes on which tax not paid, §48-11-13. Registration, reports…
O.C.G.A. § 48-11-13 Investigations
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Powers of special agents and enforcement officers, §48-11-19. Stock of cigars and cigarettes, §48-11-11. Invoices.
O.C.G.A. § 48-11-14 Vending machines, §48-11-4
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Vending machines. Tobacco and alternative nicotine products taxes, §48-11-4. REGULATORY FEES. Levy by counties and municipalities on businesses and professions and occupations. Generally, §§48-13-2 to 48-13-29. RELEASES. Contractors. Nonresident contractors. Bonds, §48-13-34. Cou…
O.C.G.A. § 48-11-16 CAPITATION TAX
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Prohibition, §48-13-3. CARETAKERS. Income taxes. Credits for qualified caregiving expenses, §48-7-29.2. CARNIVALS. Occupation taxes or regulatory fees levied by local governments. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. CARPET SAMPLES.
O.C.G.A. § 48-11-17 Records
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Distributors and dealers, §48-11-11. Examination of transportation company, carriers and warehouse records, §48-11-11. False entries, §48-11-27. Nonresident distributors, §48-11-5. Retention period, §48-11-11. TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d Refunds. Proce…
O.C.G.A. § 48-11-19 TOKENS
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Tickets. Sales and use taxes. General provisions, §§48-8-1 to 48-8-78. 608 INDEX TOURISM —Cont’d Georgia tourism development act —Cont’d Tourism attraction agreements. Defined, §48-8-271. Execution, §48-8-273. Failure to abide by terms, §48-8-276. Required terms and provisions, §4…
O.C.G.A. § 48-11-2 Stamps, §48-11-3
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Tax paid only once, §48-11-8. Penalties. Acquisition of cigars and cigarettes for which tax not paid. Failure to register or make required reports, §48-11-14. Deficiency assessments, §48-11-12. Failure to file required reports, §48-11-10. Operation of unlicensed business or activit…
O.C.G.A. § 48-11-22 Violations of section, §48-11-23
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Jurisdiction. State revenue commissioner, §48-11-4. Superior courts. Criminal violations of chapter, §48-11-21. Enforcement and collection of penalties, §48-11-24. Licenses. Dealers and distributors, §48-11-4. Delivery sales, §48-11-4.2. Nonresident distributors, §48-11-5. Operat…
O.C.G.A. § 48-11-23.1 Law reviews
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For article, “Consumer Disclosure in the 1990s,” see 9 Ga. St. U.L. Rev. 777 (1993). For article, “Multiple Sources of Consumer Law and Enforcement” (Or: ‘Still in Search of a Uniform Policy’), see 9 Ga. St. U.L. Rev. 881 (1993). For review of 1996 commerce and trade 10-1-390 leg…
O.C.G.A. § 48-11-25 Violations of chapter; penalties
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(a)(1) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products. (2) Any person …
O.C.G.A. § 48-11-26 Fees
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Dealer and distributor licenses, §48-11-4. Licensing of promotional activity, §48-11-4. Registration of vending machines, §48-11-4. Firearms.
O.C.G.A. § 48-11-27 False entries on invoices or records pursuant to chapter; penalty
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(a) It shall be unlawful for any person to: (1) Make a false entry upon any invoices or any record relating to the purchase, possession, or sale of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products; or (2) With intent to evade any ta…
O.C.G.A. § 48-11-3 Once per item, §48-11-2
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Seller or distributor to collect from purchaser or consumer, §48-11-2. Stamps, §48-11-3. Common carriers. Authority to require reports from, §48-11-10. Examination of records, §48-11-11.
O.C.G.A. § 48-11-30 Penalty for sale or possession of counterfeit cigarettes
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(a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by any person shall result in the seizure of the product and related machinery by the commissioner or his or her authorized agents and any law enforcement agency at the direc…
O.C.G.A. § 48-11-4 Firearms
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Powers of special agents and enforcement officers to carry, §48-11-19. Retention upon retirement, §48-11-19. 605 INDEX TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d First taxable transaction. Tax advanced and paid by distributor on, §48-11-2. Forgery. Stamps, §48-11-28.…
O.C.G.A. § 48-11-4.1 Vapor products
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Prohibited sales, §48-11-4.1. MISTAKE. County boards of tax assessors. Correction of mistakes in tax digest, §48-5-303. MOBILE HOME AD VALOREM TAXATION, §§48-5-440 to 48-5-451, 48-5-490 to 48-5-495. Additional help and equipment. Discretion of county governing authorities to expe…
O.C.G.A. § 48-11-5 Definitions
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(Effective until January 1, 2025.) Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified. (Effective January 1, 2025.) Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; …
O.C.G.A. § 48-11-7 Execution of bonds by distributor; surety
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Each bond required to be filed pursuant to this chapter shall be executed by the distributor as principal and, as surety, by a corporation authorized to engage in business as a surety company in this state. History. Ga. L. 1955, p. 268, § 8; Code 1933, § 91A-5507, enacted by Ga. L…
O.C.G.A. § 48-11-9 Contract carriers
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Examination of records, §48-11-11. Costs. Appeals from action or decision of commissioner, §48-11-18. Enforcement and collection of penalties, §48-11-24. Counterfeit cigarettes. Sale or possession of contraband, §48-11-30. TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d C…