Georgia Code, Title 48, Chapter 15 - Excise Tax on Marijuana and Controlled Substances

• § 48-15-1 - No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized
  No provision of this chapter shall in any manner provide any immunity for any person from criminal prosecution pursuant to the laws of this...
• § 48-15-2 - Definitions
  As used in this chapter, the term: (1) "Commissioner" means the state revenue commissioner. (2) "Controlled substance" shall have the same meaning as defined...
• § 48-15-3 - Imposition of Tax
  (a) There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of...
• § 48-15-4 - Exemption
  Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or...
• § 48-15-5 - Calculation of Tax
  For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person's possession shall...
• § 48-15-6 - Tax Rates
  A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates: (1) On each gram of...
• § 48-15-7 - Time of Payment of Tax; Report Forms
  The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however,...
• § 48-15-8 - Enforcement and Administration of Chapter
  This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and...
• § 48-15-9 - Assessment and Collection of Tax
  The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in...
• § 48-15-10 - Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized
  (a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required...
• § 48-15-11 - Forfeiture Law Not Superseded by Chapter
  Notwithstanding any provision of this chapter to the contrary, no provision of this chapter shall be deemed to supersede the provisions of Code Section...

Last modified: October 14, 2016