There Is a Newer Version
of
the Georgia Code
2006 Georgia Code - 3-5-4
3-5-4. (a) A head of a household may produce 50 gallons
of malt beverages in any one calendar year to be consumed within
his or her own household without any requirement to be licensed for
such purpose. No malt beverages produced under this subsection
shall be sold or offered for sale. Malt beverages so produced shall
not be subject to any excise tax imposed by this chapter.
(b) For purposes of this Code
section, a single person who is not a dependent of another person
for purposes of Georgia income taxation shall be considered a head
of a household.
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