O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-6-3 (2019)

Household production

✓ 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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(a) 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.

(b) 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.

History

Code 1933, § 58-826, enacted by Ga. L. 1977, p. 1316, § 1; Code

1933, § 5A-5103, enacted by Ga. L. 1980, p. 1573, § 1.

Annotations

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