"Dimension Lumber" means lumber that is at least two inches in nominal thickness and up to but not including five inches in nominal thickness and two inches or more in width. This includes any:
2 × (2, 3, 4, 5, 6, 8, etc.)
3 × (3, 4, 5, 6, 8 etc.)
4 × (4, 5, 6, 8, etc.)
It does not include any lumber five inches or more in nominal thickness.
Ga. Comp. R. & Regs. R. 40-22-9-.01
O.C.G.A. Sec. 2-14-120.