§ 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 […]
§ 48-13-141. [Effective Until July 1, 2022] Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects
On and after April 1, 2020, an excise tax in the amount of 50¢ shall be levied upon any for-hire ground transport trip and 25¢ upon any shared for-hire ground transport trip. Such excise tax shall be collected and remitted by the for-hire ground transport service provider itself and not the vehicle driver. Such excise […]
§ 48-13-141. [Effective July 1, 2022] Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment
On and after April 1, 2020, an excise tax in the amount of 50¢ shall be levied upon any for-hire ground transport trip and 25¢ upon any shared for-hire ground transport trip. Such excise tax shall be collected and remitted by the for-hire ground transport service provider itself and not the vehicle driver. Such excise […]
§ 48-13-142. Penalty for Violations
Any for-hire ground transport service provider that knowingly and willfully violates the requirements of this article shall be assessed a civil penalty of not more than $10,000.00 in addition to the amount of tax due. History. Code 1981, § 48-13-142 , enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.
§ 48-13-122. Authority to Waive Penalties
The provisions of Code Section 48-2-41, relating to authority to waive interest on unpaid taxes, and Code Section 48-2-43, relating to authority to waive penalties, shall apply to taxes imposed by any local governing authority pursuant to this article, provided that the local governing authority shall stand in lieu of the commissioner, and the county […]