Georgia StatutesARTICLE 4 - EXCISE TAXATIONPART 1 - STATE§ 3-6-50 - Levy and amount of taxPART 2 - LOCAL§ 3-6-60 - Levy and amount of tax generally; rate of tax; manner of imposition, payment, and collection; imposition of tax by both county and municipality located within countyPART 3 - EXEMPTIONS§ 3-6-70 - Exemptions from tax§ 3-6-71 - Wines containing less than one-half of 1 percent alcohol by volume