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the Georgia Code
2006 Georgia Code - 3-4-2
3-4-2. (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 law;
(3) In the manufacture of denatured
alcohol or denatured distilled spirits produced and used as
provided by federal law; (4)
In the manufacture of patented, patent, proprietary, medicinal,
pharmaceutical, antiseptic, toilet, scientific, chemical,
mechanical, and industrial preparations or products unfit for
beverage purposes; or (5) In
the manufacture of flavoring extracts and syrups unfit for beverage
purposes. (b) Nothing
contained in subsection (a) of this Code section shall prohibit the
commissioner from promulgating reasonable rules and regulations
with regard to ethyl alcohol intended for use or used for any of
the above-mentioned purposes in order to ensure proper enforcement
of this title.
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