Georgia § 50-5-76 - All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment.
Full text of Georgia Official Code of Georgia Annotated § 50-5-76 — All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment., with citation guidance and answers to common questions.
§ 50-5-76. All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment.
All cigarette tax stamps, loose or smokeless tobacco tax stamps, fertilizer tax tags, and other stamps, tags, and paraphernalia evidencing the payment of tax collected by the state or any department thereof shall be purchased by the Department of Administrative Services subject to the requisition of any department of the state requiring the use of the tax stamps or tags. Any department requiring tax stamps or stamps, tags, or paraphernalia from the Department of Administrative Services shall make a requisition therefor to the Department of Administrative Services upon forms prescribed by it, which requisition shall be delivered to the state auditor for compilation and check. The tax stamps, fertilizer tax tags, or other stamps, tags, or paraphernalia described in this part and purchased by the Department of Administrative Services shall be paid for by the department for whose use they are purchased. (Ga. L. 1937-38, Ex. Sess., p. 184, § 1, 2; Ga. L. 2003, p. 665, § 43.) Cross references. - Property tax exemptions for fertilizers, § 48-5-43 . Cigarette taxes generally, T. 48, C. 11. Editor's notes. - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'" Law reviews. - For note on the 2003 amendment to this Code section, see 20 Ga. St. U.L. Rev. 233 (2003).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 50-5-76
What does Official Code of Georgia Annotated § 50-5-76 cover?
Section 50-5-76 ("All tax stamps, tags, and paraphernalia evidencing the payment of tax to be purchased by department; requisition and payment.") 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 § 50-5-76?
A common citation format is "Official Code of Georgia Annotated § 50-5-76" (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 § 50-5-76 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.