reglab/housing_qa huggingface dataset:
GA Code § 48-11-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-3. Collection of Tax by Stamps; Sale at Discount to Distributors; Basis of Discount Percentage; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps With Another Distributor; Redemption

  Except as otherwise provided in this Code section, the taxes imposed by Code Section 48-11-2 shall be collected and paid through the use of stamps. The commissioner shall secure stamps of such design and materials as the commissioner deems appropriate to protect the revenue and shall sell the stamps to licensed distributors at a discount of not less than 2 percent and not more than 8 percent of the value of the stamps. The exact percentage of the discount shall be based on brackets according to the volume of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products handled by the distributor pursuant to regulations promulgated by the commissioner. The commissioner shall prescribe by regulation the condition, method, and manner in which stamps are to be affixed to containers of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products.   The commissioner may prescribe by regulation an alternate method, in lieu of the sale of stamps, of collecting and paying the tax imposed upon cigars and little cigars. The commissioner may also prescribe by regulation an alternate method, in lieu of the sale of stamps, of collecting and paying the tax imposed on loose or smokeless tobacco, alternative nicotine products, or vapor products. Any such regulations shall be promulgated so that use of the alternate method will result in the same revenue to the state as the state would realize through the sale of stamps to the distributors.   No distributor shall sell or exchange with another distributor any stamps issued pursuant to this chapter. The commissioner is authorized to redeem at cost price any stamps presented for redemption by a licensed distributor when the commissioner determines from physical inspection that no cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products have been sold by the distributor under pretense of the tax imposed by this chapter having been paid through use of the stamps.    (Ga. L. 1955, p. 268, § 4; Ga. L. 1955, Ex. Sess., p. 48, § 1A; Ga. L. 1960, p. 125, § 2; Ga. L. 1964, p. 50, § 2; Ga. L. 1967, p. 563, § 5; Code 1933, § 91A-5503, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 20; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    JUDICIAL DECISIONS
GA Code § 48-11-4.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-4.1. Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-Person Sale Prohibited; Identification Requirement; Penalties for Violation

  Except as expressly provided in Code Section 48-11-4.2, it shall be unlawful to sell vapor products to any person who is not a licensed manufacturer, importer, distributor, or dealer of vapor products pursuant to Code Section 48-11-4 by any means other than an in-person, face-to-face sale.   A seller of a vapor product shall request proper identification from each person attempting to purchase a vapor product which shows that such person is at least 21 years of age. Each person attempting to purchase a vapor product shall provide proper identification to the seller at the time of such purchase.   A violation of any provision of this Code section shall be punished as for a misdemeanor as provided in Code Section 16-1-10 and shall result in the probation, suspension, or revocation by the commissioner of all licenses issued to the seller pursuant to Code Section 48-11-4.     (Code 1981, §48-11-4.1, enacted by Ga. L. 2020, p. 257, § 2/SB 375.)
GA Code § 48-11-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-6. Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Procedures for Hearings; Appeals; Effect of Suspension or Refusal to Renew on Other Activities by Commissioner

 The commissioner may suspend or refuse to renew a license issued to any person under this chapter for violation of any provision of this chapter or Chapters 13 and 13A of Title 10 or of the rules and regulations made pursuant to those chapters. After notice and opportunity for hearing, the commissioner may revoke a license issued to any person under this chapter for violation of any provision of this chapter or of any rule or regulation of the commissioner made pursuant to this chapter or Chapters 13 and 13A of Title 10 or of the rules and regulations made pursuant to those chapters. Any person aggrieved by the suspension of or refusal to renew his or her license may apply to the commissioner for a hearing as provided in subsection (a) of Code Section 48-11-18; and any person aggrieved by the action of the commissioner in revoking or refusing to renew his or her license after hearing may further appeal to the courts as provided in subsection (b) of Code Section 48-11-18. No legal proceedings or other action by the commissioner shall be barred or abated by the suspension, revocation, or expiration of any license issued under this chapter.   (Ga. L. 1955, p. 268, § 7; Code 1933, § 91A-5506, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2016, p. 528, § 5/HB 899; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.    RESEARCH REFERENCES
GA Code § 48-11-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-7. Execution of Bonds by Distributor; Surety

 Each bond required to be filed pursuant to this chapter shall be executed by the distributor as principal and, as surety, by a corporation authorized to engage in business as a surety company in this state.   (Ga. L. 1955, p. 268, § 8; Code 1933, § 91A-5507, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.    RESEARCH REFERENCES
GA Code § 48-11-10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-10. Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report

  Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing:   The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products on hand on the first and last days of the calendar month immediately preceding the month in which the report is filed;   Information required by the commissioner concerning the amount of stamps purchased, used, and on hand during the report period; and   Information otherwise required by the commissioner for the report period.     The commissioner may require other reports as the commissioner deems necessary for the proper administration of this chapter, including, but not limited to, reports from common carriers and warehousemen with respect to cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products delivered to or stored at any point in this state.   Any person who fails to file any report when due shall forfeit as a penalty for each day after the due date until the report is filed the sum of $25.00, to be collected in the manner provided in subsection (c) of Code Section 48-11-24 for the collection of penalties.    (Ga. L. 1955, p. 268, § 11; Ga. L. 1967, p. 563, § 9; Ga. L. 1969, p. 710, § 3; Code 1933, § 91A-5510, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 25; Ga. L. 2012, p. 831, § 4/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    RESEARCH REFERENCES
GA Code § 48-11-11 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-11. Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses

  Each distributor and each dealer shall keep complete and accurate records of all cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products manufactured, produced, purchased, and sold. The original records or a complete and legible photocopy or electronic image shall be safely preserved for three years in an appropriate manner to ensure permanency and accessibility for inspection by the commissioner and the commissioner's authorized agents. The commissioner and the commissioner's authorized agents may examine the books, papers, and records of any distributor or dealer in this state for the purpose of determining whether the tax imposed by this chapter has been fully paid and, for the purpose of determining whether the provisions of this chapter are properly observed, may investigate and examine the stock of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in or upon any premises, including, but not limited to, public and private warehouses where the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products are possessed, stored, or sold. Invoices sufficient to cover current inventory at a licensed location shall be maintained at such licensed location and made available for immediate inspection. All other records may be kept at a locality other than the licensed location and shall be provided for inspection within two business days after receipt of notification from the commissioner or an authorized agent of the commissioner to make such records available.   The commissioner and his or her authorized agents may examine the books, papers, and records of any transportation company, any common, contract, or private carrier, and any public or private warehouse for the purpose of determining whether the provisions of this chapter are properly observed.    (Ga. L. 1955, p. 268, § 12; Code 1933, § 91A-5511, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 26; Ga. L. 2012, p. 831, § 5/HB 1071; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"
GA Code § 48-11-12 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-12. Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud

    The commissioner shall assess a deficiency and may assess a penalty of 10 percent of the deficiency if, after an examination of the invoices, books, and records of a licensed distributor or dealer or of any other information obtained by the commissioner or the commissioner's authorized agents, the commissioner determines that:   The report of the licensed distributor or dealer is incorrect;   The licensed distributor or dealer has not paid the tax in accordance with the alternate regulations promulgated by the commissioner under Code Section 48-11-3; or   The licensed distributor or dealer has not purchased sufficient stamps to cover such licensed distributor's or dealer's receipts for sales or other disposition of unstamped cigarettes or loose or smokeless tobacco and nontax-paid cigars, nontax-paid loose or smokeless tobacco, nontax-paid alternative nicotine products, or nontax-paid vapor products.     In any case where a licensed distributor or dealer cannot produce evidence of sufficient stamps purchased or other payment of the tax to cover the receipt of unstamped cigarettes or loose or smokeless tobacco or nontax-paid cigars, nontax-paid loose or smokeless tobacco, nontax-paid alternative nicotine products, or nontax-paid vapor products, it shall be assumed that the cigars, cigarettes, and loose or smokeless tobacco were sold without having either the proper stamps affixed or the tax paid on unstamped cigars or loose or smokeless tobacco.     If the commissioner determines that the deficiency or any part of the deficiency is due to a fraudulent intent to evade the tax, a penalty of 50 percent of the deficiency shall be added to the amount due.    (Ga. L. 1955, p. 268, § 13; Ga. L. 1967, p. 563, § 10; Code 1933, § 91A-5512, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 27; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    JUDICIAL DECISIONS
GA Code § 48-11-13 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-13. Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions

  There is imposed a tax on every person for the privilege of using, consuming, or storing cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products in this state on which the tax imposed by Code Section 48-11-2 has not been paid. The tax shall be measured by and graduated in accordance with the volume of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products used, consumed, or stored as set forth in Code Section 48-11-2.   This Code section shall not apply to:   Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the hands of a licensed distributor or dealer;   Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products in the possession of a common carrier complying with Code Section 48-11-22 or delivery being made pursuant to Code Section 48-11-4.2;   Cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products stored in a public warehouse;   Cigarettes or little cigars in an amount not exceeding 200 cigarettes or little cigars which have been brought into this state on the person;   Cigars in an amount not exceeding 20 cigars which have been brought into this state on the person;   Loose or smokeless tobacco in an amount not exceeding six containers which has been brought into this state on the person;   Alternative nicotine products in an amount not exceeding six containers which have been brought into this state on the person;   Consumable vapor products in an amount not exceeding 50 milliliters which have been brought into this state on the person; or   Up to five vapor devices which have been brought into this state on the person.      (Ga. L. 1955, p. 268, § 14; Code 1933, § 91A-5513, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 28; Ga. L. 2012, p. 831, § 6/HB 1071; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"
GA Code § 48-11-14 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-14. Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment of Tax Due From Person Failing to File or Filing Incorrect Report; Hearing; Penalties

  Before any person acquires cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products subject to the tax imposed by Code Section 48-11-13, such person shall register with the commissioner as a responsible taxpayer subject to the obligation of maintaining records and making reports in the form prescribed by the commissioner. The report shall be made on or before the tenth day of the month following the month in which the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products were acquired and shall be accompanied by the amount of tax due.   If any person subject to the tax imposed by Code Section 48-11-13 fails to make the required report or makes an incorrect report, the commissioner shall assess the correct amount of tax due from that person from the best information available to him or her. A copy of the assessment shall be furnished the person by registered or certified mail or statutory overnight delivery, return receipt requested, or by personal service. Any person aggrieved by any assessment pursuant to this Code section may request a hearing in the manner provided in subsection (a) of Code Section 48-11-18.   Every person subject to the tax imposed by Code Section 48-11-13 who fails to register with the commissioner as a responsible taxpayer, who fails to make a report within the time specified, or who fails to remit the tax within the time specified may be required to pay a penalty of not less than $25.00 nor more than $250.00 in addition to the tax and any other penalties imposed by law and found due by the commissioner. The commissioner may proceed to collect the tax and penalty in the manner provided in subsection (c) of Code Section 48-11-24.   Except as otherwise provided in this Code section, the sanctions and penalties set forth in Code Sections 48-11-15, 48-11-17, 48-11-18, and 48-11-20 through 48-11-24 and in Code Sections 48-7-2 and 48-13-38 shall be imposed where applicable for any violations of this chapter by consumers.    (Ga. L. 1955, p. 268, §§ 15, 17, 18; Ga. L. 1969, p. 710, § 4; Code 1933, §§ 91A-5514, 91A-5515, 91A-5516, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1993, p. 1292, § 5; Ga. L. 2000, p. 1589, § 3; Ga. L. 2002, p. 1074, § 5; Ga. L. 2003, p. 665, § 29; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that that Act shall apply with respect to notices delivered on or after July 1, 2000.
GA Code § 48-11-15 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-15. Procedure for Refund of Taxes, Cost Price of Affixed Stamps, and Tax on Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported

 The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, dealer, or taxpayer. The commissioner, upon proof satisfactory to the commissioner and in accordance with regulations promulgated by the commissioner, shall refund the cost price of stamps affixed to any package of cigars, cigarettes, or loose or smokeless tobacco or shall refund the tax paid on cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products under the alternate method when the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products have become unfit for use, consumption, or sale and have been destroyed or shipped out of this state.   (Ga. L. 1955, p. 268, § 21; Ga. L. 1964, p. 50, § 3; Ga. L. 1967, p. 563, § 11; Code 1933, § 91A-5518, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2003, p. 665, § 30; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"   Law reviews.   - For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).    RESEARCH REFERENCES
GA Code § 48-11-16 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-16. Purchase of Tax Stamps on Account by Licensed Distributors; Permit; Time of Payment; Bond; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Annual Payment of Any Liability Outstanding

  The commissioner may permit licensed distributors to purchase tax stamps from the department on account. Permits may be granted only to licensed distributors who post bonds with the commissioner in amounts sufficient in the opinion of the commissioner to secure payment for stamps delivered on account. Tax stamps purchased by licensed distributors shall be paid for in full on or before the twentieth day of the month next succeeding the purchase. The bond provided in this Code section shall be secured by cash which shall bear no interest, by negotiable securities approved by the Office of the State Treasurer, or by a surety bond executed by a surety company licensed to do business in this state and approved by the commissioner.   The commissioner may cancel without notice any permit issued under this Code section if the licensed distributor fails or refuses to comply with the requirements of this Code section or with the rules and regulations adopted under authority of this Code section.   On or before June 30 of each fiscal year, the licensed distributor shall pay in its entirety any liability for the purchase of tax stamps due at that time.    (Ga. L. 1970, p. 146, § 1; Code 1933, § 91A-5525, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2020, p. 257, § 2/SB 375.)   Editor's notes.   - Ga. L. 2020, p. 257, § 2/SB 375, reenacted this Code section without change.
GA Code § 48-11-17 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 11 - Taxes on Tobacco and Vaping Products|§ 48-11-17. Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien

 The amount of any unpaid tax shall be a lien against the property of any distributor or dealer who sells cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without collecting the tax and against the property of any person using or consuming cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products without proper stamps affixed to the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products or without the tax paid on the cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products as otherwise provided in this chapter. The commissioner or the commissioner's authorized agents are authorized to seize the property of a delinquent distributor, dealer, or taxpayer and sell it as provided by law to satisfy the claim for taxes due under this chapter; or the commissioner may record the commissioner's lien specifying and describing the property against which the lien is effective, and the lien shall be good as against any other person until the claim for taxes is satisfied.   (Ga. L. 1955, p. 268, § 24; Ga. L. 1964, p. 50, § 4; Ga. L. 1967, p. 563, § 15; Code 1933, § 91A-5523, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 31; Ga. L. 2020, p. 257, § 2/SB 375.)   - Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"    RESEARCH REFERENCES