Georgia Statutes

§ 3-6-3 — Household production

Georgia·Title 3

(a)A head of a household may produce 200 gallons of wine in any one calendar year to be consumed within his own household without any requirement to be licensed for such purpose. Wine so produced shall not be subject to any excise tax imposed by this chapter.

(b)For purposes of this Code section, a single individual who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household.

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(a) A head of a household may produce 200 gallons of wine in any one calendar year to be consumed within his own household without any requirement to be licensed for such purpose. Wine so produced shall not be subject to any excise tax imposed by this chapter. (b) For purposes of this Code section, a single individual who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household.

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Nearby Sections

15

§ 3-1-1

§ 3-1-2

§ 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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