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O.C.G.A. § 3-5-84 — Enforcement of part | Georgia Code

O.C.G.A. § 3-5-84 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

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

RESEARCH REFERENCES

C.J.S.

- 48 C.J.S., Intoxicating Liquors, §§ 36, 200.

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This Georgia Code resource is curated by Graham Syfert, 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.