There Is a Newer Version
of
the Georgia Code
2006 Georgia Code - 3-6-3
3-6-3. (a) A head of a household may produce 200
gallons of wine in any one calendar year to be consumed within his
own household without any requirement to be licensed for such
purpose. Wine so produced shall not be subject to any excise tax
imposed by this chapter. (b)
For purposes of this Code section, a single individual 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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