O.C.G.A. § 3-2-3.1: Power of commissioner to permit importation of alcohol into counties and municipalities; taxation of such alcohol.

The commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due on the distilled spirits or alcohol.