(2) “Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1. History. Code 1981, § 48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.

[Effective until July 1, 2022] Excise tax imposed; rate of taxation; allocation of moneys collected from tax on consumer fireworks to various purposes; payment. →

in view

Whole section

▸citations (2)

References

This rule cites 2 other rules.

GA 48 § 25-10-1inferredGA › Statutes › Title 48 › § 25-10-1
GA 48 § 25-10-5.1inferredGA › Statutes › Title 48 › § 25-10-5.1

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Axiom
Georgia
Statutes
Title 48
§ 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. History. Code 1981, § 48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.

[Effective until July 1, 2022] Excise tax imposed; rate of taxation; allocation of moneys collected from tax on consumer fireworks to various purposes; payment. →

in view

Whole section

▸citations (2)

References

This rule cites 2 other rules.

GA 48 § 25-10-1inferredGA › Statutes › Title 48 › § 25-10-1
GA 48 § 25-10-5.1inferredGA › Statutes › Title 48 › § 25-10-5.1