Georgia § 48-15-5 - Calculation of tax.
Full text of Georgia Official Code of Georgia Annotated § 48-15-5 — Calculation of tax., with citation guidance and answers to common questions.
§ 48-15-5. Calculation of tax.
For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person's possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers. (Code 1981, § 48-15-5 , enacted by Ga. L. 1990, p. 1231, § 1.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-15-5
What does Official Code of Georgia Annotated § 48-15-5 cover?
Section 48-15-5 ("Calculation 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 § 48-15-5?
A common citation format is "Official Code of Georgia Annotated § 48-15-5" (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 § 48-15-5 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.