TITLE 48 REVENUE AND TAXATION

Section 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-15-3. Imposition of tax.

1. There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance.
2. The tax imposed by this Code section shall apply regardless of whether the substance exists in solid, liquid, or gaseous form and regardless of the degree of purity of the substance. Each person who uses, possesses, consumes, stores, or transfers a substance identified in this Code section shall be liable for the tax imposed by this Code section.

(Code 1981, §48-15-3, enacted by Ga. L. 1990, p. 1231, § 1.)