O.C.G.A. § 48-15-9: Assessment and collection of tax.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 15 Excise Tax on Marijuana and Controlled Substances
The commissioner is authorized to issue assessments, including jeopardy assessments, to issue tax executions, and to collect the tax imposed under this chapter in the same manner and to the same extent as provided in this title for any other state tax assessed and collected by the commissioner.
Collected 2026-09-17T19:34:57Z. Source file · JSON