Sales and Use Taxes Applicable
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Law
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Georgia Code
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Crimes and Offenses
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Offenses Against Public Health and Morals
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Access to Medical Cannabis
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Role of Commission
- Sales and Use Taxes Applicable
The sale of low THC oil products authorized by this article shall be subject to all applicable sales and use taxes.
(Code 1981, §16-12-226, enacted by Ga. L. 2019, p. 43, § 4/HB 324.)
OPINIONS OF THE ATTORNEY GENERAL
Fingerprinting not required.
- Offenses arising from a violation of O.C.G.A. § 16-12-226 are not offenses for which fingerprinting is required. 2020 Op. Att'y Gen. No. 20-1.
PART 3 DISPENSING AND DISTRIBUTION
16-12-230. Requirements for dispensing low THC oil.
- Low THC oil shall only be dispensed to registered patients in this state by a dispensing licensee ordirectly from the commission pursuant to this article.
- A pharmacist who dispenses low THC oil shall seek and review information on a registered patient from the prescription drug monitoring program data base established pursuant to Code Section 16-13-57 prior to dispensing low THC oil to the registered patient.
(Code 1981, §16-12-230, enacted by Ga. L. 2019, p. 43, § 4/HB 324.)
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