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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 15 - Excise Tax on Marijuana and Controlled Substances (§§ 48-15-1 — 48-15-11)
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Research References & Practice Aids
Law reviews.For article, “Taxing Marijuana: Earmarking Tax Revenue from Legalized Marijuana,” see 33 Georgia St. U. L. Rev. 659 (2017).
Hierarchy Notes:O. C. G. A. Title 48
Universal Citation:
O.C.G.A. Title 48, Ch. 15
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- § 48-15-1. No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized
- § 48-15-2. Definitions
- § 48-15-3. Imposition of tax
- § 48-15-4. Exemption
- § 48-15-5. Calculation of tax
- § 48-15-6. Tax rates
- § 48-15-7. Time of payment of tax; report forms
- § 48-15-8. Enforcement and administration of chapter
- § 48-15-9. Assessment and collection of tax
- § 48-15-10. Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized
- § 48-15-11. Forfeiture law not superseded by chapter
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