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2020 Georgia Code
Title 3 - Alcoholic Beverages
Chapter 4 - Distilled Spirits
Article 5 - Sales by the Drink
§ 3-4-132. Manner of Imposition, Payment, and Collection of Tax
Universal Citation: GA Code § 3-4-132 (2020)
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.
(Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 8, 34, 80 et seq., 134 et seq.
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