TITLE 3 ALCOHOLIC BEVERAGES

Section 5. Malt Beverages, 3-5-1 through 3-5-90.

ARTICLE 4 EXCISE TAXATION

3-5-84. Enforcement of part.

This part shall be enforced by the commissioner or by any municipality or county permitting the sale of malt beverages within its boundaries, especially with regard to collection and payment of the taxes provided for by this part.

(Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4734, enacted by Ga. L. 1980, p. 1573, § 1.)

PART 3 E XEMPTIONS