O.C.G.A.

O.C.G.A. § 48-15-1 (2019)

No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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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No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this state and no provision of this chapter shall in any manner be deemed to authorize the unlawful use, possession, consumption, storage, transfer, or distribution of marijuana or controlled substances.

History

Code 1981, § 48-15-1, enacted by Ga. L. 1990, p. 1231, § 1.

Notes of Decisions

Cited in 4 cases, 1994–2009 · leading case: Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009).

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Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee, 291 S.W.3d 873 (Tenn. 2009). · cites it 3× “§§ 12-650 to -660 (2008); Ga. Code Ann. §§ 48-15-1 to -11 (2005); Idaho Code Ann.”

Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 8× “See also OCGA § 48-15-1 (the Excise Tax on Marijuana and Controlled Substances) and OCGA § 48-8-1 (Sales and Use Taxes).”

Johnson v. Georgia Dep't of Revenue, 20 F. Supp. 2d 1351 (N.D. Ga. 1997). · cites it 4× “Pursuant to O.C.G.A. § 48-15-1 et seq., the State of Georgia assessed plaintiff an excise tax on the amount of marijuana and cocaine possessed by plaintiff at the time in which it was seized.”

Steven Waters v. Reagan Farr, Comm'r of Revenue for the State of Tennessee - Concurring/Dissenting (Tenn. 2009). “§ 12-650 through § 12-660 (2000)), Georgia ( Ga. Code Ann. § 48-15-1 through § 48-15-11 (2005)), Idaho ( Idaho Code Ann.”

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