Imposition of tax.
(a)There is imposed, in addition to all other applicable…#
(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…#
(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. 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.