{"data":{"id":"us-ga/o.c.g.a.-48-15-4","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-15-4","heading":"Exemption.","body":"Nothing in this chapter shall require persons who are lawfully in possession of marijuana or a controlled substance under a valid medical prescription or a licensed pharmacist or medical practitioner licensed to dispense marijuana or any controlled substance to pay the tax required under this chapter when such person, pharmacist, or practitioner is lawfully using, possessing, consuming, storing, or transferring such marijuana or controlled substance.","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":"386e628d027ce59527af67c982e2e8d3acddaf82ef4abfbb369ae0cdc81f13b0","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-15-3","next":"us-ga/o.c.g.a.-48-15-5"},"notice":"GroundRules: Original legal text. Not legal advice."}