Title 3 — Alcoholic Beverages
0 chapters · 102 sections in this title.
O.C.G.A. § 3-2-10 Disposition of taxes, penalties, interest, and fees
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All taxes, penalties, interest, and fees collected by the commissioner pursuant to this title shall be remitted to the Office of the State Treasurer to the credit of the general fund of this state. History. — Code 1933, § 5A-310, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1993,…
O.C.G.A. § 3-2-11 Editor’s notes
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Ga. L. 2016, p. 574, § 6(b)/HB 960, not codified by the General Assembly, provides: “The new penalty and interest rates provided in Sections 2, 3, and 4 of this Act shall apply to penalties and interest accrued on or after the effective date of this Act.” This Act became effective…
O.C.G.A. § 3-2-12 Waiver of penalties by commissioner
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The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to 663 3-2-13 the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gr…
O.C.G.A. § 3-2-13 Issuance of refunds or credits for taxes paid
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(a) The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner’s satisfaction that any of the following events has occurred: (1) Alcoholic beverages have been received by the wholesaler through an error in shipment and the a…
O.C.G.A. § 3-2-2 Promulgation of rules and regulations generally; forms
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(a) The commissioner may make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under th…
O.C.G.A. § 3-2-35 History
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— Code 1933, § 5A-5510, enacted by Ga. L. 1981, p. 1269, § 51. 836 3-6-26.1 WINE 3-6-28
O.C.G.A. § 3-2-36 Arrest and prosecution of violators of title
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The commissioner or his agents shall secure warrants or other criminal process against any person who violates any provision of this title in counties and municipalities where the sale of alcoholic beverages is not authorized and in counties and municipalities where the sale of a…
O.C.G.A. § 3-2-5 Collection of taxes under title; issuance of licenses
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Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropri…
O.C.G.A. § 3-2-9 Requirements as to reports to be made to commissioner
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Any report made to the commissioner as prescribed in this title shall be made under oath and under such regulations as the commissioner shall prescribe. History. — Code 1933, § 5A-309, enacted by Ga. L. 1980, p. 1573, § 1. 3-2-10. Disposition of taxes, penalties, interest, and fe…