Georgia § 3-7-60 - Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax.
Full text of Georgia Official Code of Georgia Annotated § 3-7-60 — Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax., with citation guidance and answers to common questions.
§ 3-7-60. Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax.
When any license is issued by the commissioner as provided in this chapter for the sale of distilled spirits within the corporate limits of any municipality, the municipality shall impose an excise tax, in addition to the excise taxes levied by the state, in the sum of 22› per liter on distilled spirits. In the event a license is issued as provided in this chapter for sales in the unincorporated areas of any county, the county shall impose an excise tax in the same amount as provided in subsection (a) of this Code section. Local excise taxes provided for in this Code section shall be imposed upon and shall be paid by the licensed wholesale dealer in distilled spirits. The taxes provided for in this Code section shall be imposed and collected monthly on distilled spirits sold or disposed of within the particular taxing jurisdiction. (Ga. L. 1978, p. 1155, § 4; Code 1933, § 5A-6104, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 56; Ga. L. 1982, p. 3, § 3.)
Frequently Asked Questions About Georgia § 3-7-60
What does Official Code of Georgia Annotated § 3-7-60 cover?
Section 3-7-60 ("Levy and amount of tax on sale of distilled spirits; persons required to pay tax; collection of tax.") 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 § 3-7-60?
A common citation format is "Official Code of Georgia Annotated § 3-7-60" (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 § 3-7-60 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.