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O.C.G.A. § 3-4-132 — Manner of imposition, payment, and collection of tax | Georgia Code

O.C.G.A. § 3-4-132 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 3 ALCOHOLIC BEVERAGES

Section 4. Distilled Spirits, 3-4-1 through 3-4-180.

ARTICLE 5 SALES BY THE DRINK

3-4-132. Manner of imposition, payment, and collection of tax.

The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.

(Ga. L. 1977, p. 744, § 3; Code 1933, § 5A-2908, enacted by Ga. L. 1980, p. 1573, § 1.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 68 Am. Jur. 2d, Sales and Use Taxes, §§ 5, 34, 84, 100, 120, 121.

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This Georgia Code resource is curated by the attorney maintaining this site, 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.