Georgia § 3-5-61 Exemptions from tax

Georgia Statutes

§ 3-5-61 — Exemptions from tax

The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:

(1)Malt beverages sold to persons outside this state for resale or consumption outside this state; or (2) Malt beverages sold to stores or canteens located on United States military reservations.

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Nearby Sections

15

§ 3-1-1

Short title

§ 3-1-2

Definitions

§ 3-1-3

Use of existing forms and filings relating to licenses or taxes

§ 3-1-4

Penalty for violations of provisions of title

§ 3-1-5

Posting of warning by retailer that consumption of alcohol during pregnancy is dangerous

§ 3-10-1

Scope of chapter

§ 3-10-10

Existence of property rights in distilled spirits or vessels kept or used in violation of chapter; contraband

§ 3-10-11

Contraband apparatus and appliances; existence of property rights therein; summary destruction of contraband; governing procedure for forfeiture of vehicles, boats, and vessels

§ 3-10-12

Raw materials or substances, fixtures, implements, or apparatus used or intended for use in unlawful distillation or manufacture of distilled spirits declared contraband; property rights in contraband; governing procedures for seizure and forfeiture

§ 3-10-13

Duties of district attorneys as to investigation and prosecution of violations of chapter; duties of sheriffs

§ 3-10-14

Evidence as to color, odor, appearance, and taste of beverage manufactured, sold, or disposed of by defendant; burden of proof when defendant claims beverage not a distilled spirit

§ 3-10-15

Penalty for violations of provisions of chapter

§ 3-10-2

Sale, exchange, or other possession of distilled spirits

§ 3-10-3

Keeping of distilled spirits in building not exclusively used for dwelling deemed prima-facie evidence of possession for sale or distribution

§ 3-10-4

Quantities of distilled spirits which may be lawfully possessed

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