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

O.C.G.A. § 3-2-5 (2019)

Collection of taxes under title; issuance of licenses

✓ 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.
Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

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.

History

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

Annotations

RESEARCH REFERENCES Am. Jur. 2d. - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 1 et seq., 15 et seq., 90 et seq., 168 et seq. Am. Jur. Pleading and Practice Forms. - 14C Am. Jur. Pleading and

Practice Forms, Intoxicating Liquors, § 15 et seq. C.J.S. - 48 C.J.S., Intoxicating Liquors, §§ 138 et seq., 400 et seq.