Georgia Code, Title 3, Chapter 2, Article 1 - Administration

• § 3-2-1 - Powers and Duties of Commissioner Generally; Delegation of Administrative Duties
  The commissioner shall administer and enforce this title. The commissioner may designate employees of the department for the purpose of administering this title and...
• § 3-2-2 - Promulgation of Rules and Regulations Generally; Forms
  (a) The commissioner may make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or...
• § 3-2-3 - Powers and Duties of Commissioner As to Denial, Suspension, or Cancellation of Licenses or Permits Generally; Promulgation of Rules and Regulations As to Conversion of Standards of Measurement to English System and Labeling of Distilled Spirits
  In addition to his or her other duties and responsibilities to administer this title, the commissioner may: (1) Deny, suspend, or cancel any license...
• § 3-2-3.1 - Power of Commissioner to Permit Importation of Distilled Spirits or Alcohol Into Counties and Municipalities; Taxation of Such Distilled Spirits and Alcohol
  The commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol...
• § 3-2-4 - Sale, Distribution, or Other Dealing in Alcoholic Beverages by Employees, Agents, or Officers of Department Prohibited; Exemption
  (a) No employee, agent, or officer of the department, directly or indirectly, shall have any interest whatsoever in manufacturing, selling, transporting, distributing, storing, or...
• § 3-2-5 - Collection of Taxes Under Title; Issuance of Licenses
  Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment...
• § 3-2-6 - Establishment and Operation of Reporting System for Collection of Taxes on Malt Beverages, Distilled Spirits, and Wines; Applicability to Reporting System of Provisions of Law Relating to Revenue Stamps
  (a) With respect to malt beverages and wine, the commissioner shall provide, and with respect to distilled spirits, the commissioner may provide, by regulation,...
• § 3-2-7 - Expiration and Renewal of Licenses Generally; Continuation of Operations by Licensee Pending Final Approval or Disapproval of Application for Renewal; Penalty for Late Application for Renewal; Temporary Permits
  (a) (1) Except as otherwise specifically provided in paragraph (2) of this subsection or elsewhere in this title, all licenses issued pursuant to this...
• § 3-2-8 - Availability of Records for Public Inspection; Collection of Fee for Special Requests for Preparation of Information
  The commissioner shall make available for inspection by the public at reasonable times all records relating to alcoholic beverage brands, shipments, and sales by...
• § 3-2-9 - Requirements As to Reports to Be Made to Commissioner
  Any report made to the commissioner as prescribed in this title shall be made under oath and under such regulations as the commissioner shall
• § 3-2-10 - Disposition of Taxes, Penalties, Interest, and Fees
  All taxes, penalties, interest, and fees collected by the commissioner pursuant to this title shall be remitted to the Office of the State Treasurer...
• § 3-2-11 - Penalties for Failure to File Reports or Returns or to Pay Tax or Fee; Procedure for Assessment of Taxes Due, Penalties, and Interest
  Except as otherwise provided in this title: (1) When any person required to file a report as provided by this title fails to file...
• § 3-2-12 - Waiver of Penalties by Commissioner
  The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever,...
• § 3-2-13 - Issuance of Refunds or Credits for Taxes Paid
  (a) The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner's satisfaction that...
• § 3-2-14 - Limitations on Credit; Application; Action for Recovery of Credit; Setoff of Unpaid Taxes Against Credit
  (a) No credit for taxes paid on alcoholic beverages in payment of taxes on alcoholic beverages shall be allowed unless an application for credit...
• § 3-2-15 - Promulgation of Rules and Regulations Governing Advertising of Distilled Spirits
  The commissioner shall issue rules and regulations governing all advertising of distilled spirits within this state.

Last modified: October 14, 2016