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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 7 - Taxation of Consumer Fireworks (§§ 48-13-130 — 48-13-133)
Annotations
Research References & Practice Aids
Administrative rules and regulations.Fireworks Excise Tax, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Fees and Excise Taxes, Rule 560-13-1-.01 et seq.
RESEARCH REFERENCES Am. Jur. 2d.31A Am. Jur. 2d, Explosions and Explosives, § 12 et seq.
C.J.S.35 C. J. S., Explosives, § 1 et seq.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 13
Universal Citation:
O.C.G.A. Title 48, Ch. 13, Art. 7
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