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14 chapters · 221 sections in this title.
O.C.G.A. § 3-4-1 Definitions
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As used in this chapter, the term: (1) ‘‘Barrel’’ means 53 gallons. (2) ‘‘Denatured alcohol’’ or ‘‘denatured distilled spirits’’ means alcohol, as defined in Code Section 3-1-2, to which denaturants have been added in order to render the alcohol unfit for beverage purposes or int…
O.C.G.A. § 3-4-2 Applicability of chapter to ethyl alcohol used for certain purposes
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(a) This chapter shall not apply to ethyl alcohol intended for use or used for the following purposes: (1) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes; (2) For use by those authorized to procure ethyl alcohol tax free, as provided by federal…
O.C.G.A. § 3-4-3 Retail dealer’s signs; signs advertising Georgia lottery
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(a) Except as otherwise provided in subsection (b) of this Code section, a licensed retail dealer in distilled spirits may display at the licensee’s place of business unilluminated signs, using letters not larger than eight inches in height, flat against the outside of the buildi…
O.C.G.A. § 3-4-20 Levy and amount of state occupational license tax; application for license
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(a) An annual occupational license tax is imposed upon each distiller, manufacturer, broker, importer, wholesaler, fruit grower, and retail dealer of distilled spirits in this state, as follows: (1) Upon each distiller and manufacturer . . . . . . . . . . . . . $ 1,000.00 (2) Upo…