GroundRules
O.C.G.A. § 48-13-130: Definitions.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 13 Specific, Business, and Occupation Taxes
- Article 7 Taxation of Consumer Fireworks
As used in this article, the term:
(1) “Consumer fireworks” shall have the same meaning as provided for in Code Section 25-10-1.
(2) “Seller” means the person who is issued a license pursuant to Code Section 25-10-5.1.
Collected 2026-09-17T19:34:57Z. Source file · JSON