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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-11-9 Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines
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(a)(1) Any cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products found at any place in this state without stamps affixed to them as required by this chapter and any cigarettes in violation of subsection (c) of Code Section 10-13A-9 are d…
O.C.G.A. § 48-12-1 Elimination of estate taxes and returns; prior taxable years not applicable
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(a) On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state. (b) Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the enactment of this Cod…
O.C.G.A. § 48-13-10 Determining amount of occupation tax; criteria for classification of businesses and practitioners; administrative fee; exemptions or reduction in fees for economic development; election of tax by pract
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(a) In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall classify all businesses or practitioners by the same criterion or combination of criteria. To assure uniformity, each and every business and practitione…
O.C.G.A. § 48-13-11 Prohibited criteria or methods amount of occupation tax
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in determining In determining the amount of occupation tax to be levied on an individual business or practitioner, local governments shall not use the following criteria or methods: (1) Dividing a business into its constituent parts and imposing a separate occupation tax on each …