O.C.G.A.

O.C.G.A. § 16-12-226 (2019)

Sales and use taxes applicable

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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The sale of low THC oil and products authorized by this article shall be subject to all applicable sales and use taxes.

History

Code 1981, § 16-12-226, enacted by Ga. L. 2019, p. 43, § 4/HB 324; Ga. L. 2021, p. 184, § 18/SB 195.

Annotations

Editor’s notes. Ga. L. 2021, p. 184, § 28/SB 195, not codified by the General Assembly,

provides that: “Nothing in this Act shall be deemed to change, amend, or alter any criteria for applications for a Class 1 or Class 2 production license submitted to the Georgia Access to Medical Cannabis Commission on or prior to January 27, 2021.”

OPINIONS OF THE ATTORNEY GENERAL Fingerprinting not required. - Offenses arising from a violation of O.C.G.A. § 16-12-226 are not offenses for

which fingerprinting is required. 2020 Op. Att’y Gen. No. 20-1.

PART 3 DISPENSING AND DISTRIBUTION