{"data":{"id":"us-ga/o.c.g.a.-48-15-3","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-15-3","heading":"Imposition of tax.","body":"(a) There is imposed, in addition to all other applicable taxes, a state excise tax upon each use, possession, consumption, storage, or transfer of marijuana or any controlled substance.\n(b) The tax imposed by this Code section shall apply regardless of whether the substance exists in solid, liquid, or gaseous form and regardless of the degree of purity of the substance. Each person who uses, possesses, consumes, stores, or transfers a substance identified in this Code section shall be liable for the tax imposed by this Code section.","path":["TITLE 48 Revenue and Taxation","CHAPTER 15 Excise Tax on Marijuana and Controlled Substances"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"c83b797fc951c5ad1094c8764160df99ca71429b1b870b83cdac5ca169528e50","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-15-2","next":"us-ga/o.c.g.a.-48-15-4"},"notice":"GroundRules: Original legal text. Not legal advice."}