Excise Tax on Marijuana and Controlled Substances

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Excise Tax on Marijuana and Controlled Substances

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Section
48-15-1

No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized

Section
48-15-2

Definitions

Section
48-15-3

Imposition of Tax

Section
48-15-4

Exemption

Section
48-15-5

Calculation of Tax

Section
48-15-6

Tax Rates

Section
48-15-7

Time of Payment of Tax; Report Forms

Section
48-15-8

Enforcement and Administration of Chapter

Section
48-15-9

Assessment and Collection of Tax

Section
48-15-10

Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized

Section
48-15-11

Forfeiture Law Not Superseded by Chapter