O.C.G.A.

O.C.G.A. § 48-15-3 (2019)

Imposition of tax

✓ 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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(a) 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.

(b) 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.

History

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

Annotations

RESEARCH REFERENCES ALR. Validity, construction, and application of state laws imposing tax or license fee on

possession, sale, or the like, of illegal narcotics, 12 A.L.R.5th 89.

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994).

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Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 4× “The jeopardy assessments and demands for immediate payment of the marijuana and controlled substance excise taxes imposed under OCGA § 48-15-3 and the state and local sales/use taxes were under the authority of OCGA § 48-2-51, as expressly stated in the notices.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.