{"data":{"id":"us-ga/o.c.g.a.-3-4-132","jurisdiction":"us-ga","citation":"O.C.G.A. § 3-4-132","heading":"Manner of imposition, payment, and collection of tax.","body":"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.","path":["TITLE 3 Alcoholic Beverages","CHAPTER 4 Distilled Spirits","Article 5 Sales by the Drink","PART 3 Excise Taxation"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.03.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"00e5a0fe8d12371228876ebc8bf63456713f2cef24da48cebb6d674317cb0c9c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-3-4-131","next":"us-ga/o.c.g.a.-3-4-133"},"notice":"GroundRules: Original legal text. Not legal advice."}