§ 48-15-2. Definitions
As used in this chapter, the term: “Commissioner” means the state revenue commissioner. “Controlled substance” shall have the same meaning as defined in paragraph (4) of Code Section 16-13-21 and shall mean any drug, substance, or immediate precursor, whether real or counterfeit, that is held, possessed, transported, transferred, sold, or offered for sale in violation […]
§ 48-16-7. Interest on Installment Agreements; Interest on Refunded or Credited Overpayments
All installment agreements authorized under subsection (c) of Code Section 48-16-5 shall bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40. Notwithstanding the provisions of this title, if any overpayment of tax under this chapter is refunded or credited within 180 days after […]
§ 48-15-3. Imposition of Tax
There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance. The tax imposed by this Code section shall apply regardless of whether the substance exists in solid, liquid, or gaseous form and regardless of the degree of […]
§ 48-15-4. Exemption
Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or medical practitioner licensed to dispense marijuana or any controlled substance to pay the tax required under this chapter when such person, pharmacist, or practitioner is lawfully using, […]
§ 48-15-5. Calculation of Tax
For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person’s possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight. A quantity of a controlled […]
§ 48-15-6. Tax Rates
A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates: On each gram of marijuana, or each portion of a gram, $3.50; On each gram of controlled substance, or portion of a gram, $200.00; and On each ten dosage units of a controlled substance that is […]
§ 48-15-7. Time of Payment of Tax; Report Forms
The tax imposed by Code Section 48-15-3 shall be due and payable at the time of each use, possession, consumption, storage, or transfer; however, each person liable to pay the tax may report and remit the amount of tax which is due, using report forms prepared by the commissioner, no later than the twentieth day […]
§ 48-15-8. Enforcement and Administration of Chapter
This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter. History. Code 1981, § 48-15-8 , enacted by Ga. L. 1990, p. 1231, § 1.
§ 48-15-9. Assessment and Collection of Tax
The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner. History. Code 1981, § 48-15-9 , enacted […]
§ 48-15-10. Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized
Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a person under this chapter; nor can any information contained in such a report or return or obtained from such person be used against […]