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2018 Georgia Code 48-13-130 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-130 Case Law from Google Scholar Amendments to OCGA 48-13-130

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-13-130. Definitions.

As used in this article, the term:

  1. "Consumer fireworks" shall have the same meaning as provided for in Code Section 25-10-1.
  2. "Seller" means the person who is issued a license pursuant to Code Section 25-10-5.1.

(Code 1981, §48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.)

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