§ 3-5-24. License for Manufacture of Malt Beverages — Rights Conferred; Separate Revocation of Licenses for Sale of Malt Beverages for Resale Within and Outside State Authorized; Effect of Revocation on Sale Within State
A license to manufacture malt beverages shall include the right to sell the product of the brewer for resale within and outside the limits of this state. The right to sell the manufactured product to duly licensed wholesalers for resale within this state may be revoked separately from the right to manufacture and sell the […]
§ 3-5-24.1. Exception to Three-Tier System; Transfer of Liquids; Sales at Brewer’s Licensed Premises; Taxing; Regulatory Authority; Conditions or Limitations
As used in this Code section, the term: “Common ownership” means the same 100 percent common ownership interest including, but not limited to, ownership of the stock, limited liability company membership interest, limited liability partnership interest, other entity interest, or partnership interest, in whatever form such ownership interest may exist. “Licensed premises” means the physical […]
§ 3-5-25. License for Manufacture of Malt Beverages — Renewal
Every unrevoked license authorizing the manufacture of malt beverages, whether issued by the state or by any other duly authorized licensing authority, shall be renewable to the holder of the license as of right upon the payment of fees and taxes lawfully assessed and fixed for the issuance of licenses of that kind and character. […]
§ 3-4-150. Short Title
This article shall be known and may be cited as the “Georgia Distilled Spirits Distribution Act.” History. Code 1981, § 3-6-150, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, § 3-4-150 , as redesignated by Ga. L. 1985, p. 149, § 3.
§ 3-4-49. Municipalities in Wet Counties
Any municipality which lies wholly or partially within a county which has approved the manufacture, distribution, or package sale of distilled spirits in a county-wide referendum election as provided in this article and which, on January 1, 1985, was issuing licenses permitting the manufacture, distribution, or package sale of distilled spirits shall be authorized to […]
§ 3-4-151. Purposes and Policies
This article is promulgated pursuant to the authority granted to the state under the provisions of the Twenty-first Amendment to the United States Constitution specifically for the following purposes and policies: To prevent unfair business practices, discrimination, and undue control of one segment of the distilled spirits industry by any other segment; To foster vigorous […]
§ 3-4-60. Levy and Amount of Tax
The following state taxes are levied and imposed: 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 […]
§ 3-4-152. Submission of Labels; Designation of Sales Territories and Exclusive Wholesale Distributors; Approval by Commissioner
Every manufacturer or shipper shipping distilled spirits for the first time into the state shall: Submit to the commissioner one label for each brand of distilled spirits to be shipped for the first time by the manufacturer or shipper into this state; Designate in the application for registration the sales territories for each of its […]
§ 3-4-61. Payment of Tax; Report
Except as may otherwise be authorized in this title, the state excise taxes imposed by this part shall be paid by the licensed wholesale dealer in distilled spirits; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed distiller for distilled spirits served or sold by the distiller directly […]
§ 3-4-153. Regulations
The commissioner shall have the authority to adopt such regulations as are consistent with this article. History. Code 1981, § 3-6-153, enacted by Ga. L. 1984, p. 375, § 1; Code 1981, § 3-4-153 , as redesignated by Ga. L. 1985, p. 149, § 3.