O.C.G.A. § 3-4-1 (2019)

As used in this chapter, the term: (1) ‘‘Barrel’’ means 53 gallons. (2) ‘‘Denatured alcohol’’ or ‘‘denatured distilled spirits’’ means alcohol, as defined in Code Section 3-1-2, to which denaturants have been added in order to render the alcohol unfit for beverage purposes or internal human medicinal use. As used in this paragraph, the term ‘‘denaturants’’ means materials authorized for use pursuant to Chapter 1 of Title 27 of the Code of Federal Regulations, as the same may now or hereafter be amended. (3) ‘‘Distiller’’ means a manufacturer. (4) ‘‘Fruit grower’’ means any person who grows peaches, apples, pears, grapes, or other perishable fruits in this state and who manufactures distilled spirits from the perishable fruits grown in this state.