Georgia § 3-9-1 - Authorization of distribution or sale of distilled spirits by airlines, railway passenger carriers, and cruise ships; annual authorization fee; payment of taxes on containers; reports.
Full text of Georgia Official Code of Georgia Annotated § 3-9-1 — Authorization of distribution or sale of distilled spirits by airlines, railway passenger carriers, and cruise ships; annual authorization fee; payment of taxes on containers; reports., with citation guidance and answers to common questions.
§ 3-9-1. Authorization of distribution or sale of distilled spirits by airlines, railway passenger carriers, and cruise ships; annual authorization fee; payment of taxes on containers; reports.
Notwithstanding anything contained in this title or any other law, the commissioner may authorize the distribution or sale of containers of distilled spirits, containing not more than 50 milliliters per container, by licensed airlines, railway passenger carriers, and cruise ships. These passenger carriers and cruise ships shall annually obtain, for a fee of $100.00, an authorization from the commissioner for the distribution or sale of such containers. The carriers and cruise ships shall pay taxes in the proper amounts on the containers distributed or sold in or over the state. The carriers and cruise ships shall file reports of all distributions or sales of the containers with the commissioner on or before the fifteenth day of the month following the month of distribution or sale and shall remit the proper tax for the distributions or sales at that time. The carriers and cruise ships shall further report to the commissioner any other information the commissioner may deem necessary for the purposes of this title. (Code 1933, § 5A-6301, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 58; Ga. L. 2000, p. 1416, § 1.) Cross references. - Airline carriers of passengers, T. 6, C. 2 and T. 6, C. 3. Carriers of passengers generally, § 46-9-130 et seq.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 3-9-1
What does Official Code of Georgia Annotated § 3-9-1 cover?
Section 3-9-1 ("Authorization of distribution or sale of distilled spirits by airlines, railway passenger carriers, and cruise ships; annual authorization fee; payment of taxes on containers; reports.") 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 § 3-9-1?
A common citation format is "Official Code of Georgia Annotated § 3-9-1" (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 § 3-9-1 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.