State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-11

§ 48-11-1 - Definitions
§ 48-11-2 - Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first taxable transaction; distributors; tax separately identifie
§ 48-11-3 - Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps w
§ 48-11-4 - Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction;
§ 48-11-5 - Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distr
§ 48-11-6 - Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner
§ 48-11-7 - Execution of bonds by distributor; surety
§ 48-11-8 - Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports
§ 48-11-9 - Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines
§ 48-11-10 - Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report
§ 48-11-11 - Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
§ 48-11-12 - Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty fo
§ 48-11-13 - Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions
§ 48-11-14 - Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing inc
§ 48-11-15 - Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported
§ 48-11-16 - Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annu
§ 48-11-17 - Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien
§ 48-11-18 - Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissio
§ 48-11-19 - Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement
§ 48-11-20 - Venue as to violations of chapter; commissioner's certificate as prima-facie evidence
§ 48-11-21 - Jurisdiction of superior courts of criminal violations of chapter
§ 48-11-22 - Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability
§ 48-11-23 - Transporting tobacco products in violation of Code Section 48-11-22; penalty
§ 48-11-23.1 - Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses
§ 48-11-24 - Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expens
§ 48-11-25 - Violations of chapter; penalties
§ 48-11-26 - Failure to file report or filing false report required by chapter; penalty
§ 48-11-27 - False entries on invoices or records pursuant to chapter; penalty
§ 48-11-28 - Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty
§ 48-11-29 - Swearing and testifying falsely with respect to matters governed by chapter; penalty
§ 48-11-30 - Penalty for sale or possession of counterfeit cigarettes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-11

§ 48-11-1 - Definitions
§ 48-11-2 - Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first taxable transaction; distributors; tax separately identifie
§ 48-11-3 - Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps w
§ 48-11-4 - Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction;
§ 48-11-5 - Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distr
§ 48-11-6 - Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner
§ 48-11-7 - Execution of bonds by distributor; surety
§ 48-11-8 - Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports
§ 48-11-9 - Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines
§ 48-11-10 - Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report
§ 48-11-11 - Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
§ 48-11-12 - Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty fo
§ 48-11-13 - Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions
§ 48-11-14 - Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing inc
§ 48-11-15 - Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported
§ 48-11-16 - Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annu
§ 48-11-17 - Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien
§ 48-11-18 - Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissio
§ 48-11-19 - Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement
§ 48-11-20 - Venue as to violations of chapter; commissioner's certificate as prima-facie evidence
§ 48-11-21 - Jurisdiction of superior courts of criminal violations of chapter
§ 48-11-22 - Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability
§ 48-11-23 - Transporting tobacco products in violation of Code Section 48-11-22; penalty
§ 48-11-23.1 - Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses
§ 48-11-24 - Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expens
§ 48-11-25 - Violations of chapter; penalties
§ 48-11-26 - Failure to file report or filing false report required by chapter; penalty
§ 48-11-27 - False entries on invoices or records pursuant to chapter; penalty
§ 48-11-28 - Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty
§ 48-11-29 - Swearing and testifying falsely with respect to matters governed by chapter; penalty
§ 48-11-30 - Penalty for sale or possession of counterfeit cigarettes

State Codes and Statutes

State Codes and Statutes

Statutes > Georgia > Title-48 > Chapter-11

§ 48-11-1 - Definitions
§ 48-11-2 - Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first taxable transaction; distributors; tax separately identifie
§ 48-11-3 - Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps w
§ 48-11-4 - Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction;
§ 48-11-5 - Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distr
§ 48-11-6 - Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner
§ 48-11-7 - Execution of bonds by distributor; surety
§ 48-11-8 - Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports
§ 48-11-9 - Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines
§ 48-11-10 - Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report
§ 48-11-11 - Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
§ 48-11-12 - Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty fo
§ 48-11-13 - Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions
§ 48-11-14 - Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing inc
§ 48-11-15 - Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported
§ 48-11-16 - Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annu
§ 48-11-17 - Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien
§ 48-11-18 - Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissio
§ 48-11-19 - Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement
§ 48-11-20 - Venue as to violations of chapter; commissioner's certificate as prima-facie evidence
§ 48-11-21 - Jurisdiction of superior courts of criminal violations of chapter
§ 48-11-22 - Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability
§ 48-11-23 - Transporting tobacco products in violation of Code Section 48-11-22; penalty
§ 48-11-23.1 - Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses
§ 48-11-24 - Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expens
§ 48-11-25 - Violations of chapter; penalties
§ 48-11-26 - Failure to file report or filing false report required by chapter; penalty
§ 48-11-27 - False entries on invoices or records pursuant to chapter; penalty
§ 48-11-28 - Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty
§ 48-11-29 - Swearing and testifying falsely with respect to matters governed by chapter; penalty
§ 48-11-30 - Penalty for sale or possession of counterfeit cigarettes

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