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us-ga/statute/48/chapter-11 — Taxes on Tobacco and Vaping Products · Axiom
Axiom
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Georgia
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Statutes
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Title 48
Taxes on Tobacco and Vaping Products
33 sections
48-11-1
Definitions.
48-11-2
Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified.
48-11-3
Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax; prohibition of sale or exchange of stamps with another distributor; redemption.
48-11-4
Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction; licensing of promotional activities.
48-11-4.1
Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identification requirement; penalties for violation.
48-11-4.2
Requirements for sales and deliveries of tobacco products, alternative nicotine products, or vapor products; powers of special agents or enforcement officers; rules and regulations; penalties for violations.
48-11-5
Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distributors; reports of shipments.
48-11-6
Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner.
48-11-7
Execution of bonds by distributor; surety.
48-11-8
Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports.
48-11-9
Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines.
48-11-10
Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report.
48-11-11
Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses.
48-11-12
Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud.
48-11-13
Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions.
48-11-14
Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing incorrect report; hearing; penalties.
48-11-15
Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported.
48-11-16
Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annual payment of any liability outstanding.
48-11-17
Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien.
48-11-18
Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs.
48-11-19
Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement.
48-11-20
Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence.
48-11-21
Jurisdiction of superior courts of criminal violations of chapter.
48-11-22
Transportation of unstamped tobacco or vaping products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability.
48-11-23
Transporting tobacco or vaping products in violation of Code Section 48-11-22; penalty.
48-11-23.1
Additional requirements on the sale of tobacco or vaping products; seizure and forfeiture of contraband; revocation of licenses.
48-11-24
Penalties for possession of unstamped tobacco or vaping products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expenses.
48-11-25
Violations of chapter; penalties.
48-11-26
Failure to file report or filing false report required by chapter; penalty.
48-11-27
False entries on invoices or records pursuant to chapter; penalty.
48-11-28
Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.
48-11-29
[Reserved] Swearing and testifying falsely with respect to matters governed by chapter; penalty.
48-11-30
Penalty for sale or possession of counterfeit cigarettes.
