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§ 16-12-226. Sales and Use Taxes Applicable

The sale of low THC oil and products authorized by this article shall be subject to all applicable sales and use taxes. History. Code 1981, § 16-12-226 , enacted by Ga. L. 2019, p. 43, § 4/HB 324; Ga. L. 2021, p. 184, § 18/SB 195. The 2021 amendment, effective July 1, 2021, inserted “and” […]

§ 16-12-230. Requirements for Dispensing Low Thc Oil and Products

Low THC oil and products shall only be dispensed to registered patients in this state by a dispensing licensee or directly from the commission pursuant to this article. A pharmacist who dispenses low THC oil or products shall seek and review information on a registered patient from the prescription drug monitoring program data base established […]

§ 16-12-231. Exemptions From Arrest, Prosecutions, or Penalty

The following persons and entities, when acting in accordance with the provisions of this article, shall not be subject to arrest, prosecution, or any civil or administrative penalty, including a civil penalty or disciplinary action by a professional licensing board, or be denied any right or privilege, for the medical use, prescription, administration, manufacture, distribution, […]

§ 16-12-232. Reimbursement to State Employees for Counsel Fees

A state employee is eligible for reimbursement for incurred counsel fees under Code Section 45-12-26 in the event of a federal criminal investigation or prosecution solely related to the employee’s good faith discharge of public responsibilities under this article. History. Code 1981, § 16-12-232 , enacted by Ga. L. 2019, p. 43, § 4/HB 324.

§ 16-12-233. Contracts Not Against Public Policy

It is the intent of the General Assembly that contracts related to the cultivation, harvesting, manufacturing, production, and distribution of cannabis solely for the manufacture of low THC oil or products pursuant to this article are not deemed contracts against public policy pursuant to Code Section 13-8-2 and shall be enforceable. No such contract shall […]

§ 16-12-234. Unlawful Ways to Ingest Low Thc Oil or Products

It shall be unlawful to ingest low THC oil or products in a manner that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor in a solution or other form, including but not limited to any electronic […]

§ 16-12-235. Research in Compliance With Federal Regulations

Notwithstanding anything to the contrary within this article, nothing herein shall be construed to prohibit the conduct of research involving low THC oil, cannabis, or products that is conducted in full accordance with federal regulations, including the regulations of the United States Food and Drug Administration and United States Drug Enforcement Administration by any university […]

§ 16-12-218. No Eligibility for Tax Credit

A licensee shall not be eligible for any tax credit allowed pursuant to any of the following Code Sections: 48-7-29.8, 48-7-29.11, 48-7-40, 48-7-40.1, 48-7-40.2, 48-7-40.3, 48-7-40.4, 48-7-40.5, 48-7-40.7, 48-7-40.8, 48-7-40.9, 48-7-40.12, 48-7-40.17, 48-7-40.18, 48-7-40.20, 48-7-40.21, 48-7-40.22, 48-7-40.24, 48-7-40.25, 48-7-40.26, 48-7-40.26A, 48-7-40.27, 48-7-40.28, 48-7-40.29, 48-7-40.30, 48-7-40.31, 48-7-40.32, 48-7-40.33, or 48-7-40.35. History. Code 1981, § 16-12-218 , […]