O.C.G.A.

O.C.G.A. § 3-6-24 (2019)

Preparation and retention of invoices of sales by wholesale dealers

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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Each wholesale dealer, at the time of any sale of wine, shall prepare and keep a copy of a sales invoice containing:

(1) The name of the wholesale dealer;

(2) The name, address, and license number of the licensed importer, wholesaler, or retailer making the purchase;

(3) The quantity and container sizes of wine sold;

(4) The date of the sale; and

(5) Any other information the commissioner may require.

History

Code 1933, § 58-820, enacted by Ga. L. 1977, p. 1316, § 1; Code

1933, § 5A-5506, enacted by Ga. L. 1980, p. 1573, § 1.

Annotations

RESEARCH REFERENCES C.J.S. - 48 C.J.S., Intoxicating Liquors, §§ 78, 160, 404, 415 et seq., 440, 441.