Rule 560-2-15-.04 - Tax-Paid Alcoholic Beverages(1) Licensed Alcoholic Beverage Wholesalers may sell tax-paid Alcoholic Beverages to military reservations authorized to purchase Alcoholic Beverages.(2) No credit or refund of the tax shall be made to Alcoholic Beverage Wholesalers for the sale of tax-paid Alcoholic Beverages to military reservations.Ga. Comp. R. & Regs. R. 560-2-15-.04
O.C.G.A. §§ 3-2-2, 48-2-12.
Original Rule entitled "Registration; Licensing Requirements" was filed as Emergency Rule 560-2-15-0.3-.04 on December 27, 1978, having become effective December 22, 1978, the date of adoption, to remain in effect for a period of 120 days or until the adoption of a permanent Rule superseding this Emergency Rule, as specified by the Agency.Amended: Permanent Rule of the same title adopted superseding Emergency Rule 560-2-15-0.3-.04 . Filed February 23, 1979; effective March 15, 1979.Amended: Rule repealed. Filed August 22, 1980; effective September 11, 1980.Amended: New Rule entitled "Tax-Paid Alcoholic Beverages" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.Amended: F. May 31, 2023; eff. June 20, 2023.