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O.C.G.A. § 3-2-5 — Collection of taxes under title; issuance of licenses | Georgia Code

O.C.G.A. § 3-2-5 (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

3-2-5. Collection of taxes under title; issuance of licenses.

Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title.

(Code 1933, § 5A-305, enacted by Ga. L. 1980, p. 1573, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 1, 2, 18 et seq., 106 et seq., 229, 251, 279, 356 et seq., 464.

14C Am. Jur. Pleading and Practice Forms, Intoxicating Liquors, § 18.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 117, 205, 206.

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This Georgia Code resource is curated by this site's author, 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.