Georgia § 3-5-81 - Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold.
Full text of Georgia Official Code of Georgia Annotated § 3-5-81 — Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold., with citation guidance and answers to common questions.
§ 3-5-81. Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold.
The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant to Code Section 3-5-24.1. The taxes shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the particular municipality or county. Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, sold during the month within each municipality or county. The licensee shall file the report with each municipality or county wherein the beverages are sold by the licensee. The licensee shall remit to the municipality or county on the tenth day of the month following the calendar month in which the sales were made the tax imposed by the municipality or county. (Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4732, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2017, p. 406, § 11/SB 85.) The 2017 amendment, effective September 1, 2017, added the proviso at the end of subsection (a); deleted "by the wholesale dealer" following "or county" at the end of subsection (b); and substituted "licensee" for "wholesaler" near the beginning of subsection (d).
Frequently Asked Questions About Georgia § 3-5-81
What does Official Code of Georgia Annotated § 3-5-81 cover?
Section 3-5-81 ("Payment of tax by wholesale dealers generally; time of payment; reports by dealers as to quantities of beverages sold.") 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 § 3-5-81?
A common citation format is "Official Code of Georgia Annotated § 3-5-81" (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 § 3-5-81 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.