Go to Previous Versions
of
this Chapter
2024 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 11 - CIGAR, CIGARETTE AND LOOSE OR SMOKELESS TOBACCO TAXES (§§ 48-11-1 — 48-11-30)
- Section 48-11-1 - Definitions
- Section 48-11-2 - Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified
- Section 48-11-3 - Collection of tax via stamps; sale at discount to distributors; alternate method of collection of tax; prohibition of sale or exchange of stamps; redemptions
- Section 48-11-4 - Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; vending machines; bond by distributor; duties; licensing of promotional activities
- Section 48-11-4.1 - 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
- Section 48-11-4.2 - 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
- Section 48-11-5 - Licensing of nonresident distributors; use of stamps or metering machine; bond; examination of records; applicability of chapter to nonresident distributors; shipment reports
- Section 48-11-6 - Suspension, refusal of renewal, and revocation of licenses; notice; hearings; appeals; effect on other activities regulated by commissioner
- Section 48-11-7 - Execution of bonds by distributor; surety
- Section 48-11-8 - 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
- Section 48-11-9 - Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines
- Section 48-11-10 - Monthly reports of licensed distributors; other reporting requirements authorized
- Section 48-11-11 - Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
- Section 48-11-12 - 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
- Section 48-11-13 - Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions
- Section 48-11-14 - Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties
- Section 48-11-15 - Procedure for refund of taxes on affixed stamps and tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported
- Section 48-11-16 - Purchase of tax stamps on account by distributors with permit; cancellation of permit without notice for failure or refusal to comply with Code section; payment of outstanding liability
- Section 48-11-17 - Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien
- Section 48-11-18 - Hearings for persons aggrieved by commissioner; initiation of hearings; procedures; evidence; appeals; bond; grounds for not sustaining commissioner's action; costs
- Section 48-11-19 - Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement
- Section 48-11-20 - Venue as to violations of chapter; commissioner's certificate as prima-facie evidence
- Section 48-11-21 - Jurisdiction of superior courts of criminal violations of chapter
- Section 48-11-22 - Transportation of unstamped tobacco or vaping products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability
- Section 48-11-23 - Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty
- Section 48-11-23.1 - Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses
- Section 48-11-24 - 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
- Section 48-11-25 - Violations of chapter; penalties
- Section 48-11-26 - Failure to file report or filing false report required by chapter; penalty
- Section 48-11-27 - False entries on invoices or records pursuant to chapter; penalty
- Section 48-11-28 - Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty
- Section 48-11-29 - [Reserved] Swearing and testifying falsely with respect to matters governed by chapter; penalty
- Section 48-11-30 - Penalty for sale or possession of counterfeit cigarettes
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
