Georgia Code - Revenue and Taxation - Title 48, Section 48-15-2
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Georgia Laws > Revenue and Taxation > Georgia Code - Revenue and Taxation - Title 48, Section 48-15-2
As used in this chapter, the term: (1) 'Commissioner' means the state revenue commissioner. (2) 'Controlled substance' shall have the same meaning as defined in paragraph (4) of Code Section 16-13-21 and shall mean any drug, substance, or immediate precursor, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state. (3) 'Marijuana' shall have the same meaning as defined in paragraph (16) of Code Section 16-13-21 and shall mean any marijuana, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation of the laws of this state.
Last modified: April 27, 2006
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