TITLE 3 ALCOHOLIC BEVERAGES

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

ARTICLE 4 EXCISE TAXATION

3-6-71. Wines containing less than one-half of 1 percent alcohol by volume.

Wines 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, §3-6-71, enacted by Ga. L. 1987, p. 562, § 2.)