Georgia § 3-5-60 - Levy and amount of tax.
Full text of Georgia Official Code of Georgia Annotated § 3-5-60 — Levy and amount of tax., with citation guidance and answers to common questions.
§ 3-5-60. Levy and amount of tax.
There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes: Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing not more than 31 gallons and a proportionate tax at the same rate on all fractional parts of 31 gallons; Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, an excise tax of 4 1/2› per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces; and A tax on all such beverages in excess of 576 ounces or two standard cases of 12 ounce size or the equivalent thereof or one 7.75 gallon keg or barrel of such beverages at the same rates of taxation as imposed in this part for other such beverages and on which the taxes are not otherwise imposed by either paragraph (1) or (2) of this Code section. (Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 45; Ga. L. 1982, p. 3, § 3; Ga. L. 1984, p. 790, § 3.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 3-5-60
What does Official Code of Georgia Annotated § 3-5-60 cover?
Section 3-5-60 ("Levy and amount 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 § 3-5-60?
A common citation format is "Official Code of Georgia Annotated § 3-5-60" (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 § 3-5-60 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.