Georgia Code, Title 48, Chapter 13, Article 7 - Taxation of Consumer Fireworks

• § 48-13-130 - Definitions
  As used in this article, the term: (1) "Consumer fireworks" shall have the same meaning as provided for in Code Section 25-10-1. (2) "Seller"...
• § 48-13-131 - Excise Tax Imposed; Rate of Taxation; Payment
  (a) An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale of consumer fireworks...
• § 48-13-132 - Civil Penalty for Violations
  A seller who knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in...
• § 48-13-133 - Promulgation of Rules and Regulations
  The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section.

Last modified: October 14, 2016