2020 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 2 - State Administration and Enforcement
Article 1 - Administration
§ 3-2-5. Collection of Taxes Under Title; Issuance of Licenses

Universal Citation: GA Code § 3-2-5 (2020)

Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title.

(Code 1933, § 5A-305, enacted by Ga. L. 1980, p. 1573, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 1 et seq., 15 et seq., 90 et seq., 168 et seq.

14C Am. Jur. Pleading and Practice Forms, Intoxicating Liquors, § 15 et seq.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 138 et seq., 400 et seq.

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