O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-2-3.1 (2019)

Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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 commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due on the distilled spirits or alcohol.

History

Code 1933, § 5A-303.1, enacted by Ga. L. 1981, p. 1269, § 6.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 26 et seq., 168 et seq. C.J.S. - 48 C.J.S., Intoxicating Li-

quors, §§ 45 et seq., 138 et seq., 425 et seq.