Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

O.C.G.A. § 3-2-3.1 — Power of commissioner to permit importation of distilled spirits or alcohol into counties and municipalities; taxation of such distilled spirits and alcohol | Georgia Code

O.C.G.A. § 3-2-3.1 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 3 ALCOHOLIC BEVERAGES

Section 2. State Administration and Enforcement, 3-2-1 through 3-2-36.

ARTICLE 1 ADMINISTRATION

3-2-3.1. Power of commissioner to permit importation of distilled spirits or alcohol into counties and municipalities; taxation of such distilled spirits and alcohol.

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.

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

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, § 38 et seq.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 49, 235.

Database error: SQLSTATE[HY000]: General error: 8 attempt to write a readonly database

This Georgia Code resource is curated by Graham Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.