Georgia StatutesARTICLE 4 - EXCISE TAXATIONPART 1 - STATE§ 3-4-60 - Levy and amount of tax§ 3-4-61 - Payment of tax; reportPART 2 - LOCAL§ 3-4-80 - Levy of tax on sale of distilled spirits by the package authorized; rate of tax; manner of imposition; imposition of tax by both county and municipality located within county