2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 11 - Taxes on Tobacco and Vaping Products
- § 48-11-1. (For Effective Date, See note.) Definitions
- § 48-11-2. (For Effective Date, See note.) Excise Tax; Rate on Tobacco and Vaping Products; Retail Selling Price Before Addition of Tax; Exemptions; Collection and Payment on First Transaction; Dealers or Distributors; Tax Separately Identified; Collection
- § 48-11-3. (For Effective Date, See note.) Collection of Tax by Stamps; Sale at Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption
- § 48-11-4. (For Effective Date, See note.) Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities
- § 48-11-4.1. (Effective January 1, 2021) Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-Person Sale Prohibited; Identification Requirement; Penalties for Violation
- § 48-11-4.2. (Effective January 1, 2021) Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations
- § 48-11-5. (For Effective Date, See note.) Licensing of Nonresident Distributors; Authorized Use of Stamps or Metering Machine; Bond; Amount; Examination of Records; Service on Agent; Applicability of Chapter to Nonresident Distributors; Reports of Shipments
- § 48-11-6. Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals; Effect of Suspension or Refusal to Renew on Other Activities by Commissioner
- § 48-11-7. Execution of Bonds by Distributor; Surety
- § 48-11-8. (For Effective Date, See note.) Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports
- § 48-11-9. (For Effective Date, See note.) Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines
- § 48-11-10. (For Effective Date, See note.) Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report
- § 48-11-11. (For Effective Date, See note.) Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses
- § 48-11-12. (For Effective Date, See note.) Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud
- § 48-11-13. (For Effective Date, See note.) Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions
- § 48-11-14. (For Effective Date, See note.) Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment of Tax Due From Person Failing to File or Filing Incorrect Report; Hearing; Penalties
- § 48-11-15. (For Effective Date, See note.) Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported
- § 48-11-16. Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding
- § 48-11-17. (For Effective Date, See note.) Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien
- § 48-11-18. (For Effective Date, See note.) Procedure for Hearing by Persons Aggrieved by Action of Commissioner; Initiation of Hearings by Commissioner; Production of Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner's Action; Costs
- § 48-11-19. (For Effective Date, See note.) Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following Arrests; Retention of Weapon and Badge Upon Retirement
- § 48-11-20. Venue as to Violations of Chapter; Commissioner's Certificate as Prima-Facie Evidence
- § 48-11-21. Jurisdiction of Superior Courts of Criminal Violations of Chapter
- § 48-11-22. (For Effective Date, See note.) Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability
- § 48-11-23. (For Effective Date, See note.) Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty
- § 48-11-23.1. (For Effective Date, See note.) Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses
- § 48-11-24. (For Effective Date, See note.) Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses
- § 48-11-25. (For Effective Date, See note.) Violations of Chapter; Penalties
- § 48-11-26. Failure to File Report or Filing False Report Required by Chapter; Penalty
- § 48-11-27. (For Effective Date, See note.) False Entries on Invoices or Records Pursuant to Chapter; Penalty
- § 48-11-28. Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty
- § 48-11-29. Swearing and Testifying Falsely With Respect to Matters Governed by Chapter; Penalty
- § 48-11-30. Penalty for Sale or Possession of Counterfeit Cigarettes
- Procedural enhancements to the Master Settlement Agreement, § 10-13A-1 et seq.
Required marking of cigarettes, § 25-14-5.
Examination by state auditor of books, records, and accounts of persons required to pay tax upon retail sales price of cigars and cigarettes, § 50-6-5.
Administrative Rules and Regulations.- Dealer provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-2.
Distributor provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol Tobacco Tax Division, Chapter 560-8-3.
Manufacturer/Importer provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-4.
Vending machines, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-5.
Administrative hearings, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Chapter 560-8-6.
Reporting - Administrative forms, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Alcohol and Tobacco Tax Division, Administrative Forms, § 560-8-7-.02.
Law reviews.- For note on the 2003 amendments to various sections throughout this chapter, see 20 Georgia St. U.L. Rev. 233 (2003).
JUDICIAL DECISIONS
Editor's notes.
- In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-22, which was subsequently repealed but was succeeded by provisions in this chapter, are included in the annotations for this chapter.
What transactions and persons liable.- Former Code 1933, Ch. 92-22 as it stood provided for the imposition of an excise tax liability upon each separate transaction and event in the process of distribution and consumption. The distributor was required initially to advance or pay the tax which in due course was collected from the ultimate purchaser or consumer. The ultimate purchaser or consumer was the taxpayer. In re Jim Clay Tobacco Co., 355 F. Supp. 274 (N.D. Ga. 1973) (decided under former Code 1933, § 92-22).
When distributor's liability fixed.- Under former Code 1933, Ch. 92-22, taken as a whole, the liability of the distributor was fixed and absolute the moment the distributor came into the possession of cigarettes for the first time. In re Jim Clay Tobacco Co., 355 F. Supp. 274 (N.D. Ga. 1973) (decided under former Code 1933, Ch. 92-22).
RESEARCH REFERENCES
ALR.
- Tax on cigarettes or tobacco, or dealers therein, as violating requirement of uniformity or equality in taxation, 62 A.L.R. 105.
Constitutionality of retroactive statute imposing excise, license, or privilege tax, 146 A.L.R. 1011.
Deductibility of other taxes or fees in computing excise or license taxes, 148 A.L.R. 263; 174 A.L.R. 1263.
Validity, construction, and application of state statutes forbidding possession, transportation, or sale of unstamped or unlicensed cigarettes or other tobacco products, 46 A.L.R.3d 1342.
