Georgia § 3-2-3 - 1. Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol.
Full text of Georgia Official Code of Georgia Annotated § 3-2-3 — 1. Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol., with citation guidance and answers to common questions.
§ 3-2-3. 1. Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol.
The commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due on the distilled spirits or alcohol. (Code 1933, § 5A-303.1, enacted by Ga. L. 1981, p. 1269, § 6.)
Frequently Asked Questions About Georgia § 3-2-3
What does Official Code of Georgia Annotated § 3-2-3 cover?
Section 3-2-3 ("1. Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 3-2-3?
A common citation format is "Official Code of Georgia Annotated § 3-2-3" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 3-2-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.