Georgia Statutes

§ 3-6-3 — Household production

Georgia § 3-6-3

This text of Georgia § 3-6-3 (Household production) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 3-6-3 (2026).

Text

(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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Bluebook (online)
Georgia § 3-6-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/3-6-3.