{"data":{"id":"us-ga/o.c.g.a.-48-15-9","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-15-9","heading":"Assessment and collection of tax.","body":"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.","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":"71917ef404e5f38b951118c47f0b6d56426dadcb5f46a793b80618f8f57f4807","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-15-8","next":"us-ga/o.c.g.a.-48-15-10"},"notice":"GroundRules: Original legal text. Not legal advice."}