GroundRules
O.C.G.A. § 3-4-132: Manner of imposition, payment, and collection of tax.
Where this section sits in the code
- TITLE 3 Alcoholic Beverages
- CHAPTER 4 Distilled Spirits
- Article 5 Sales by the Drink
- PART 3 Excise Taxation
The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.
Collected 2026-09-17T18:56:17Z. Source file · JSON
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