2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 11 - Taxes on Tobacco and Vaping Products (§§ 48-11-1 — 48-11-30)
Annotations
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of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-22, which was subsequently repealed but was succeeded by provisions in this chapter, are included in the annotations for this chapter.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, 1973 U. S. Dist. LEXIS 14769 (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, 1973 U. S. Dist. LEXIS 14769 (N. D. Ga. 1973) (decided under former Code 1933, Ch. 92-22).
Research References & Practice Aids
Cross references.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, Rules of Department of Revenue, Alcohol and Tobacco Tax Division, Rule 560-8-2-.01 et seq.
Distributor Provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Division, Rule 560-8-3-.01 et seq.
Manufacturer/Importer Provisions, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Division, Rule 560-8-4-.01 et seq.
Vending Machines, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Division, Rule 560-8-5-.01 et seq.
Administrative Hearings, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Division, Rule 560-8-6-.01 et seq.
Reporting - Administrative Forms, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Alcohol and Tobacco Tax Division, Administrative Forms, Rule 560-8-7-.02.
Law reviews.For note on the 2003 amendments to various Code sections throughout this chapter, see 20 Georgia St. U. L. Rev. 233 (2003).
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.
Hierarchy Notes:O. C. G. A. Title 48
- § 48-11-1. Definitions
- § 48-11-2. Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified
- § 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
- § 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
- § 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
- § 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
- § 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
- § 48-11-6. Suspension, refusal of renewal, and revocation of licenses; notice; hearings; appeals; effect on other activities regulated by commissioner
- § 48-11-7. Execution of bonds by distributor; surety
- § 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
- § 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
- § 48-11-10. Monthly reports of licensed distributors; other reporting requirements authorized
- § 48-11-11. Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
- § 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
- § 48-11-13. Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions
- § 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
- § 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
- § 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
- § 48-11-17. Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien
- § 48-11-18. Hearings for persons aggrieved by commissioner; initiation of hearings; procedures; evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs
- § 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
- § 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. 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. Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty
- § 48-11-23.1. Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses
- § 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
- § 48-11-25. Violations of chapter; penalties
- § 48-11-26. Failure to file report or filing false report required by chapter; penalty
- § 48-11-27. 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. [Reserved] Swearing and testifying falsely with respect to matters governed by chapter; penalty
- § 48-11-30. Penalty for sale or possession of counterfeit cigarettes
