Definitions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Specific, Business, and Occupation Taxes
  5. Taxation of Consumer Fireworks
  6. Definitions

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As used in this article, the term:

  1. "Consumer fireworks" shall have the same meaning as provided for in Code Section 25-10-1.
  2. "Seller" means the person who is issued a license pursuant to Code Section 25-10-5.1.

(Code 1981, §48-13-130, enacted by Ga. L. 2015, p. 274, § 9/HB 110.)


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