Georgia Code, Title 48, Chapter 11 - Taxes on Tobacco Products

• § 48-11-1 - Definitions
  As used in this chapter, the term: (1) "Cigar" means any roll for smoking made wholly or in part of tobacco when the cover...
• § 48-11-2 - Excise Tax; Rate on Tobacco Products; Retail Selling Price Before Addition of Tax; Exemptions; Collection and Payment on First Transaction; Dealers or Distributors; Tax Separately Identified; Collection
  (a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession,...
• § 48-11-3 - Collection of Tax by Stamps; Sale At Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax on Cigars; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption
  (a) Except as otherwise provided in this Code section, the taxes imposed by Code Section 48-11-2 shall be collected and paid through the use...
• § 48-11-4 - Licensing of Persons Engaged in Tobacco Business; Initial and Annual Fees; Suspension and Revocation; Registration and Inspection of Vending Machines; Bond by Distributor; Jurisdiction; Licensing of Promotional Activities
  (a) No person shall engage in or conduct the business of manufacturing, importing, brokering, purchasing, selling, consigning, vending, dealing in, shipping, receiving, or distributing...
• § 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
  (a)(1) If the commissioner finds that the collection of the tax imposed by this chapter would be facilitated by such action, the commissioner may...
• § 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
  The commissioner may suspend or refuse to renew a license issued to any person under this chapter for violation of any provision of this...
• § 48-11-7 - Execution of Bonds by Distributor; Surety
  Each bond required to be filed pursuant to this chapter shall be executed by the distributor as principal and, as surety, by a corporation...
• § 48-11-8 - Prohibition of Sale or Possession of Unstamped Tobacco Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports
  (a)(1) No person shall sell, offer for sale, or possess with intent to sell any cigarettes in this state when the cigarette container does...
• § 48-11-9 - Seizure As Contraband of Unstamped Tobacco Products; Exceptions; Sale At Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines
  (a)(1) Any cigars, cigarettes, or loose or smokeless tobacco found at any place in this state without stamps affixed to them as required by...
• § 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
  (a) Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed...
• § 48-11-11 - Records of Distributors and Dealers; Stock of Tobacco Products; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses
  (a) Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, and loose or smokeless tobacco manufactured, produced, purchased,...
• § 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
  (a)(1) The commissioner shall assess a deficiency and may assess a penalty of 10 percent of the deficiency if, after an examination of the...
• § 48-11-13 - Tax on Persons Having Tobacco Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions
  (a) There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, and loose or smokeless tobacco...
• § 48-11-14 - Registration, Reports, and Tax Payments of Persons Acquiring Tobacco 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
  (a) Before any person acquires cigars, cigarettes, or loose or smokeless tobacco subject to the tax imposed by Code Section 48-11-13, such person shall...
• § 48-11-15 - Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco Products Unfit for Sale, Use, or Consumption and Destroyed or Exported
  The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, or loose...
• § 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
  (a) The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors...
• § 48-11-17 - Amount of Unpaid Tax As Lien Against Property of Violators; Seizure and Sale; Recording of Lien
  The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, or loose...
• § 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
  (a) Any person aggrieved by any action of the commissioner or the commissioner's authorized agent may apply to the commissioner, in writing within ten...
• § 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
  (a) Each person appointed by the commissioner as a special agent or enforcement officer of the department for the enforcement of the laws of...
• § 48-11-20 - Venue As to Violations of Chapter; Commissioner's Certificate As Prima-Facie Evidence
  The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner...
• § 48-11-21 - Jurisdiction of Superior Courts of Criminal Violations of Chapter
  The superior courts of this state shall have jurisdiction of offenses against this chapter which are punishable by fine or imprisonment, or both.
• § 48-11-22 - Transportation of Unstamped Tobacco Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability
  (a) Every person who transports upon the public highways, roads, and streets of this state cigars, cigarettes, or loose or smokeless tobacco not stamped...
• § 48-11-23 - Transporting Tobacco Products in Violation of Code Section 48-11-22; Penalty
  (a) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, or...
• § 48-11-23.1 - Additional Requirements on the Sale of Tobacco Products; Seizure and Forfeiture of Contraband; Revocation of Licenses
  (a) As used in this Code section, the term "package" means a pack, carton, or container of any kind in which cigarettes or loose...
• § 48-11-24 - Penalties for Possession of Unstamped Tobacco Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses
  (a) Any person who possesses unstamped cigarettes or nontax-paid cigars, or little cigars, or loose or smokeless tobacco in violation of this chapter shall...
• § 48-11-25 - Violations of Chapter; Penalties
  (a)(1) It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or...
• § 48-11-26 - Failure to File Report or Filing False Report Required by Chapter; Penalty
  (a) With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment...
• § 48-11-27 - False Entries on Invoices or Records Pursuant to Chapter; Penalty
  (a) It shall be unlawful for any person to: (1) Make a false entry upon any invoices or any record relating to the purchase,...
• § 48-11-28 - Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty
  (a) With respect to this chapter, it shall be unlawful for any person to: (1) Fraudulently make, utter, forge, or counterfeit any stamp prescribed...
• § 48-11-29 - Swearing and Testifying Falsely With Respect to Matters Governed by Chapter; Penalty
  Reserved. Repealed by Ga. L. 2012, p. 831, § 13/HB 1071, effective January 1, 2013.
• § 48-11-30 - Penalty for Sale or Possession of Counterfeit Cigarettes
  (a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by any person shall result in the seizure...

Last modified: October 14, 2016