GA Code § 3-4-61 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 4 - Excise Taxation|Part 1 - State|§ 3-4-61. Payment of Tax; Report

  Except as may otherwise be authorized in this title, the state excise taxes imposed by this part shall be paid by the licensed wholesale dealer in distilled spirits; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed distiller for distilled spirits served or sold by the distiller directly to the public pursuant to Code Section 3-4-24.2.   The taxes shall be paid on or before the tenth day of the month following the calendar month in which the beverages are sold or disposed of within the particular municipality or county by the wholesale dealer.   Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month, by size and type of container, the exact quantities of distilled spirits sold during the month within the state.The licensee shall file the report with the commissioner.   The licensee shall remit to the commissioner the tax imposed by the state on the tenth day of the month following the calendar month in which the sales were made.   In order to phase in the reporting system of excise tax payment for distilled spirits and alcohol:   The commissioner shall direct that no later than January 31, 1993, all persons who made excise tax payments in respect of distilled spirits and alcohol sales in the State of Georgia during the calendar year 1992 shall make a one-time deposit equal to the amount of 25 percent of said tax payments. This one-time advance shall be repaid in full by the state in equal semiannual installments over the period of 24 months following August 1, 1993; except that, in the event wholesalers made payments as provided for in this paragraph, the commissioner shall repay such wholesalers in the form of semiannual credits against future tax liability;   On February 1, 1993, or as soon thereafter as practicable, the commissioner shall direct that an inventory be taken of stamped merchandise and tax stamps held by manufacturers, shippers, and wholesalers.The commissioner shall issue refunds to all manufacturers and shippers for the value of tax stamps in their possession on February 1, 1993, to be paid in 12 equal installments beginning on August 1, 1993.The commissioner shall issue tax credits to wholesalers for stamps in inventory on February 1, 1993, which shall be applied as credits against the wholesaler's future tax liability for the 12 month period beginning with the report due on August 10, 1993;   Nothing in this subsection shall be construed to impose an additional excise tax on distilled spirits and alcohol held in inventory by wholesalers and retailers above the excise tax paid prior to February 1, 1993; and   The commissioner shall adopt rules and regulations for the implementation of a reporting method of paying distilled spirits and alcohol excise taxes as well as the elimination of the use of any type of distilled spirits and alcohol stamp. The commissioner shall have full authority to allow credits or make refunds as provided for in this subsection.      (Ga. L. 1937-38, Ex. Sess., p. 103, § 11; Ga. L. 1964, p. 62, § 3; Ga. L. 1972, p. 207, § 6; Ga. L. 1974, p. 615, § 1; Ga. L. 1976, p. 692, § 1; Ga. L. 1977, p. 1154, § 2; Ga. L. 1978, p. 1645, § 1; Code 1933, § 5A-2702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 36; Ga. L. 1992, p. 1458, § 3; Ga. L. 2017, p. 406, § 6/SB 85.)    The 2017 amendment,  effective September 1, 2017, added the proviso at the end of subsection (a); and substituted "licensee" for "wholesaler" at the beginning of subsection (d).   Editor's notes.   - Ga. L. 1992, p. 1458, § 5, not codified by the General Assembly, provides: "(a) Section 3 of this Act shall become effective February 1, 1993. All other provisions of this Act shall become effective upon its approval by the Governor [April 13, 1992] or upon its becoming law without such approval.   "(b) With regard to taxes paid and stamps purchased on or after the effective date of this Act, all provisions of this Act shall fully apply.   "(c) With regard to taxes paid and stamps purchased prior to the effective date of this Act and with regard to which no application for credit or claim for refund was filed prior to the effective date of this Act, all of the provisions of this Act shall apply, provided that, with regard to payments made less than three years prior to the effective date of this Act, the taxpayer shall have 90 days from the effective date of this Act within which to file with the commissioner the protest and the application for credit provided for by this Act, and provided, further, that no interest shall be allowed on any such taxes paid or stamps purchased.   "(d) With regard to taxes paid and stamps purchased prior to the effective date of this Act and with regard to which an application for credit or claim for refund has been filed prior to the effective date of this Act, the law which was in effect at the time the application for credit or claim for refund was filed shall apply, provided that no interest shall be allowed on any such payments, and provided, further, that if a suit for refund or credit has not been filed prior to the effective date of this Act with regard to any such application or claim, any suit for recovery of a credit pertaining to such a claim or application must be filed within 90 days after the effective date of this Act."   JUDICIAL DECISIONS    For case where evidence sustained verdict of controlling and possessing nontax paid whiskey, see Anderson v. State, 72 Ga. App. 487, 34 S.E.2d 110 (1945).   OPINIONS OF THE ATTORNEY GENERAL    The use of excise stamps which indicate the quantity and that a tax has been paid on that quantity would comply completely  with this section. 1963-65 Op. Att'y Gen. p. 377.   RESEARCH REFERENCES   C.J.S.   - 48 C.J.S., Intoxicating Liquors, § 415 et seq.