Georgia Statutes
§ 3-4-60 — Levy and amount of tax
Georgia·Title 3
The following state taxes are levied and imposed:
(1)There shall be imposed upon the first sale, use, or final delivery within this state of all distilled spirits an excise tax in the amount of 50¢ per liter and, upon the first sale, use, or final delivery within this state of all alcohol, an excise tax in the amount of 70¢ per liter, and a proportionate tax at the same rate on all fractional parts of a liter;
(2)There shall be imposed upon the importation for use, consumption, or final delivery into this state of all distilled spirits an import tax in the amount of 50¢ per liter and, upon the importation for use, consumption, or final delivery into this state of all alcohol, an import tax in the amount of 70¢ per liter, and a proportionate tax at the same rate on all fractional parts of
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Related
James B. Beam Distilling Co. v. State
437 S.E.2d 782 (Supreme Court of Georgia, 1993)
Heublein, Inc. v. State of Ga.
351 S.E.2d 190 (Supreme Court of Georgia, 1987)
Age International, Inc. v. Miller
830 F. Supp. 1484 (N.D. Georgia, 1993)