O.C.G.A. § 3-6-26.1 (2019)
Requirement as to possession of invoices or delivery tickets when transporting wine upon which taxes not paid; seizure as contraband when transported without invoices or delivery tickets
Registration of agents, representatives, salesmen, and employees of manufacturers, importers, producers, or brokers. Wine to be in containers specified; standards of fill for wine; exemptions from requirements as to container size. Content requirements for wines manufactured by domestic and farm wineries; rules and regulations [Repealed]. Creation of limited exceptions regarding direct shipments. Special order shipping license requirements and regulations. Shipment of wine by winery to consumers; circumstances. Article 3 Local License Requirements Requirement by counties or municipalities of licenses for manufacture, distribution, or sale of wine; effect of revocation of license issued by commissioner or by county or municipality upon license issued by other.
Sec.
Article 4 ally; rate of tax; manner of imposition, payment, and collection; imposition of tax by both county and municipality located within county.
Excise Taxation PART 1 STATE Sec.
PART 3 Levy and amount of tax.
PART 2 Levy and amount of tax gener- Exemptions from tax. Wines containing less than one-half of 1 percent alcohol by volume.
Annotations
RESEARCH REFERENCES ALR. - Criminal responsibility of husband for violation of liquor law by wife, 19 A.L.R. 136; 27 A.L.R. 312. Constitutionality of statute providing
for confiscation or destruction, without notice, of intoxicating liquors, and vehicles or other property used in connection with same, 45 A.L.R. 93.
ARTICLE 1 GENERAL PROVISIONS