(For Effective Date, See note.) Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Taxes on Tobacco and Vaping Products
  5. (For Effective Date, See note.) Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses

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  1. As used in this Code section, the term "package" means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers.
  2. No tax stamp may be affixed to, or made upon, any package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products if:
    1. The package differs in any respect with the requirements of the federal Cigarette Labeling and Advertising Act, 15 U.S.C. Section 1331, et seq., or those requirements established by the United States Food and Drug Administration, for the placement of labels, warnings, or any other information upon a package of cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products that are to be sold within the United States;
    2. The package is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States;
    3. The package, or a package containing individually stamped packages, has been altered by adding or deleting the wording, labels, or warnings described in paragraph (1) or (2) of this subsection;
    4. The package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. Section 5754;
    5. The package in any way violates federal trademark or copyright laws; or
    6. The package in any way violates Code Section 10-13A-5.
  3. Any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section shall be guilty of a misdemeanor.
  4. Notwithstanding any other provision of law, the commissioner may revoke any license issued under this chapter to any person who sells or holds for sale a cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product package to which is affixed a tax stamp in violation of subsection (b) of this Code section.
  5. Notwithstanding any other provision of law, the commissioner may seize and destroy or sell to the manufacturer, only for export, packages that do not comply with subsection (b) of this Code section.
  6. A violation of subsection (b) of this Code section shall constitute an unfair and deceptive act or practice under Part 2 of Article 15 of Chapter 1 of Title 10, the "Fair Business Practices Act of 1975."

(Code 1981, §48-11-23.1, enacted by Ga. L. 1999, p. 156, § 1; Ga. L. 2003, p. 665, § 36; Ga. L. 2003, p. 829, § 4; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)

Editor's notes.

- Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"

Ga. L. 2017, p. 774, § 48(60)/HB 323, which amended this Code section, purported to amend paragraphs (a)(1) and (a)(4) but actually amended paragraphs (b)(1) and (b)(4).

U.S. Code.

- Section 5754 of Title 26 U.S.C., referred to in this Code section, concerns the restriction on importation of previously exported tobacco products.

Law reviews.

- For note on the 2003 amendment to this Code section, see 20 Georgia St. U.L. Rev. 51 (2003).

OPINIONS OF THE ATTORNEY GENERAL

Fingerprintable offenses.

- Violation of O.C.G.A. § 48-11-23.1 is not designated as an offense for which fingerprinting is required. 1999 Op. Att'y Gen. No. 99-17.


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