Statutes, codes, and regulations
CODE OF GEORGIA
Title 3 - ALCOHOLIC BEVERAGESChapter 4 - DISTILLED SPIRITSArticle 5 - SALES BY THE DRINK
Part 3 - EXCISE TAXATION
Section 3-4-132 - Manner of imposition, payment, and collection of tax

Ga. Code § 3-4-132

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Current through 2023-2024 Legislative Session Chapter 709
Section 3-4-132 - Manner of imposition, payment, and collection of tax

The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.

OCGA § 3-4-132