TITLE 3 ALCOHOLIC BEVERAGES

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

ARTICLE 4 EXCISE TAXATION

3-5-90. Malt beverages containing less than one-half of 1 percent alcohol by volume.

Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title.

(Code 1981, §3-5-90, enacted by Ga. L. 1987, p. 562, § 1.)