As used in this chapter, the term: “Alternative nicotine product” means any material that contains nicotine, but does not contain tobacco leaf, and is intended for human consumption, whether such material is chewed, absorbed, dissolved, or ingested by any other means. Such term shall include, but shall not be limited to, nicotine gel, pouches, or […]
Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing: The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products on hand on the first and last days of the calendar month immediately […]
Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products manufactured, produced, purchased, and sold. The original records or a complete and legible photocopy or electronic image shall be safely preserved for three years in an appropriate manner to ensure […]
The commissioner shall assess a deficiency and may assess a penalty of 10 percent of the deficiency if, after an examination of the invoices, books, and records of a licensed distributor or dealer or of any other information obtained by the commissioner or the commissioner’s authorized agents, the commissioner determines that: The report of the […]
There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products in this state on which the tax imposed by Code Section 48-11-2 has not been paid. The tax shall be measured by and graduated in accordance with […]
Before any person acquires cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products subject to the tax imposed by Code Section 48-11-13, such person shall register with the commissioner as a responsible taxpayer subject to the obligation of maintaining records and making reports in the form prescribed by the commissioner. The report […]
The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, dealer, or taxpayer. The commissioner, upon proof satisfactory to the […]
The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors who post bonds with the commissioner in amounts sufficient in the opinion of the commissioner to secure payment for stamps delivered on account. Tax stamps purchased by licensed distributors shall be paid […]
The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without collecting the tax and against the property of any person using or consuming cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, […]
Any person aggrieved by any action of the commissioner or the commissioner’s authorized agent may apply to the commissioner, in writing within ten days after the notice of the action is delivered or mailed to the commissioner, for a hearing. The application shall set forth the reasons why the hearing should be granted and the […]
Each person appointed by the commissioner as a special agent or enforcement officer of the department for the enforcement of the laws of this state with respect to the manufacture, transportation, distribution, sale, possession, and taxation of cigars, cigarettes, little cigars, loose or smokeless tobacco, alternative nicotine products, and vapor products shall have the authority […]
An excise tax, in addition to all other taxes of every kind imposed by law, is imposed upon the sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products in this state at the following rates: Little cigars: two and one-half mills each; […]
The failure to do any act required by this chapter shall be deemed an act committed in part at the office of the commissioner in Atlanta. The certificate of the commissioner to the effect that any act required by this chapter has not been done shall be prima-facie evidence that the act has not been […]
The superior courts of this state shall have jurisdiction of offenses against this chapter which are punishable by fine or imprisonment, or both. History. Ga. L. 1955, p. 268, § 23; Code 1933, § 91A-5522, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2020, p. 257, § 2/SB 375. Editor’s notes. Ga. […]
Every person who transports upon the public highways, roads, and streets of this state cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products not stamped or on which tax has not been paid in accordance with the alternate regulations provided by the commissioner under Code Section 48-11-3 shall have in such person’s […]
It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to transport cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of Code Section 48-11-22. Any person who violates Code Section 48-11-22, with the intent to evade the tax imposed by this […]
As used in this Code section, the term “package” means a pack, carton, or container of any kind in which cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are offered for sale, sold, or otherwise distributed, or intended for distribution, to consumers. No tax stamp may be affixed to, or made upon, […]
Any person who possesses unstamped cigarettes or nontax-paid cigars, little cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products in violation of this chapter shall be liable for a penalty of not more than $50.00 for each individual carton of unstamped cigarettes and $50.00 for each individual nontax-paid carton of little cigars, box […]
It shall be unlawful for any person, with the intent to evade the tax imposed by this chapter, to possess unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products. Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor. […]
With respect to this chapter, it shall be unlawful for any person, with the intent to defraud the state or evade the payment of any tax, penalty, or interest or any part of a payment when due, to: Willfully fail or refuse to file any report or statement required to be filed pursuant to this […]
