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O.C.G.A. § 3-6-3 — Household production | Georgia Code
O.C.G.A. § 3-6-3 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 3 ALCOHOLIC BEVERAGES

Section 6. Wine, 3-6-1 through 3-6-71.

ARTICLE 1 GENERAL PROVISIONS

3-6-3. Household production.

  1. A head of a household may produce 200 gallons of wine in any one calendar year to be consumed within his own household without any requirement to be licensed for such purpose. Wine so produced shall not be subject to any excise tax imposed by this chapter.
  2. For purposes of this Code section, a single individual who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household.

(Code 1933, § 58-826, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5103, enacted by Ga. L. 1980, p. 1573, § 1.)

RESEARCH REFERENCES

ALR.

- What constitutes manufacturing and who is a manufacturer under tax laws, 17 A.L.R.3d 7.

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This Georgia Code resource is curated by Graham W. Syfert, Esq., 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.