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O.C.G.A. § 3-6-71 — Wines containing less than one-half of 1 percent alcohol by volume | Georgia Code

O.C.G.A. § 3-6-71 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

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.)

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