reglab/housing_qa huggingface dataset:
GA Code § 2-14-120 (2021)
2021 Georgia Code|Title 2 - Agriculture|Chapter 14 - Sale of Agricultural and Forest Products|Article 5 - Timber Products|Part 3 - Dimension Lumber|§ 2-14-120. "Dimension Lumber" Defined; Adoption of Standards for Grading of Dimension Lumber

  As used in this part, the term"dimension lumber" means lumber that is at least two inches (nominal) thick and up to but not including five inches (nominal) thick and two inches or more in width.   The Commissioner shall require with respect to the grading of dimension lumber that standards shall be in conformity with those which are currently adopted by the American Lumber Standards Committee under the auspices of the United States Department of Commerce.     (Code 1981, §2-14-120, enacted by Ga. L. 1990, p. 338, § 1.)
GA Code § 2-14-121 (2021)
2021 Georgia Code|Title 2 - Agriculture|Chapter 14 - Sale of Agricultural and Forest Products|Article 5 - Timber Products|Part 3 - Dimension Lumber|§ 2-14-121. Graded Dimension Lumber to Be Stamped by Licensed Agency

 On and after July 1, 1990, it shall be unlawful for any person, firm, or corporation to offer for sale in this state any dimension lumber stamped according to grade unless it has been stamped by a grading agency licensed by the American Lumber Standards Committee under the auspices of the United States Department of Commerce.    (Code 1981, §2-14-121, enacted by Ga. L. 1990, p. 338, § 1.)
GA Code § 2-14-122 (2021)
2021 Georgia Code|Title 2 - Agriculture|Chapter 14 - Sale of Agricultural and Forest Products|Article 5 - Timber Products|Part 3 - Dimension Lumber|§ 2-14-122. Enforcement by Commissioner; Stop Sale, Stop Use, and Removal Orders; Seizure of Lumber

  In order to carry out this part, the Commissioner or his designated agent may enter into or upon any place during reasonable business hours where dimension lumber is being sold or offered for sale to determine if this part is being complied with.   The Commissioner may issue and enforce written or printed stop sale, stop use, or removal orders to the owners or custodians of any dimension lumber, ordering them to hold the same at a designated place, when the Commissioner finds such dimension lumber being offered for sale in violation of this part, until the law has been complied with and such dimension lumber has been released, in writing, by the Commissioner or the violations have been otherwise legally disposed of by written authority. The Commissioner shall release the dimension lumber when the requirements of this part have been complied with.   Any dimension lumber not in compliance with this part shall be subject to seizure on the complaint of the Commissioner to the superior court of the county in which the dimension lumber is found. If the court finds the dimension lumber to be in violation of this part and orders its condemnation, the dimension lumber shall be disposed of in any manner consistent with its quality, the interests of the parties, and the laws of this state, provided that in no instance shall the disposition of the dimension lumber be ordered by the court without first giving the claimant an opportunity to apply to the court for release of the dimension lumber in such manner as to bring it into compliance with this part.     (Code 1981, §2-14-122, enacted by Ga. L. 1990, p. 338, § 1.)
GA Code § 2-14-123 (2021)
2021 Georgia Code|Title 2 - Agriculture|Chapter 14 - Sale of Agricultural and Forest Products|Article 5 - Timber Products|Part 3 - Dimension Lumber|§ 2-14-123. Violations

 Any person violating any provisions of this part shall be guilty of a misdemeanor.    (Code 1981, §2-14-123, enacted by Ga. L. 1990, p. 338, § 1.)
GA Code § 3-4-80 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 4 - Distilled Spirits|Article 4 - Excise Taxation|Part 2 - Local|§ 3-4-80. Levy of Tax on Sale of Distilled Spirits by the Package Authorized; Rate of Tax; Manner of Imposition; Imposition of Tax by Both County and Municipality Located Within County

  The governing authority of each municipality or county where the sale of distilled spirits by the package is permitted by Article 3 of this chapter may at its discretion levy an excise tax on the sale of distilled spirits by the package at either the wholesale or retail level, which tax shall not exceed 22› per liter of distilled spirits, excluding fortified wine, and a proportionate tax at the same rate on all fractional parts of a liter.   The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by subsection (a) of this Code section shall be as provided for by each county or municipality electing to exercise the power conferred by subsection (a) of this Code section.   No county excise tax shall be imposed, levied, or collected in any portion of a county in which a municipality within the county is imposing the same tax on distilled spirits sold by the package.    (Ga. L. 1937-38, Ex. Sess., p. 103, § 9; Ga. L. 1965, p. 451, § 2; Code 1933, § 5A-2703, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 37.)   OPINIONS OF THE ATTORNEY GENERAL   Exclusiveness of county regulation.   - No valid local or special law could be enacted which would give county power to tax and regulate liquor therein to exclusion of such power in municipalities within county. 1971 Op. Att'y Gen. No. U71-8.   RESEARCH REFERENCES   C.J.S.   - 48 C.J.S., Intoxicating Liquors, §§ 400 et seq., 409 et seq.   ALR.    - Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.
GA Code § 3-5-60 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 1 - State|§ 3-5-60. Levy and Amount of Tax

 There is levied and imposed on the first sale, use, or possession within this state of malt beverages the following taxes:    Where malt beverages are sold in or from a barrel or bulk container, such malt beverages being commonly known as tap or draft beer, an excise tax of $10.00 on each container sold containing not more than 31 gallons and a proportionate tax at the same rate on all fractional parts of 31 gallons;   Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, an excise tax of 4 1/2› per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces; and   A tax on all such beverages in excess of 576 ounces or two standard cases of 12 ounce size or the equivalent thereof or one 7.75 gallon keg or barrel of such beverages at the same rates of taxation as imposed in this part for other such beverages and on which the taxes are not otherwise imposed by either paragraph (1) or (2) of this Code section.    (Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 45; Ga. L. 1982, p. 3, § 3; Ga. L. 1984, p. 790, § 3.)   OPINIONS OF THE ATTORNEY GENERAL    Unless malt beverage is sold or held for sale, no taxable event occurs  and no tax would be due. 1969 Op. Att'y Gen. No. 69-510.   RESEARCH REFERENCES   Am. Jur. 2d.   - 45 Am. Jur. 2d, Intoxicating Liquors, §§ 168 et seq., 175 et seq. 71 Am. Jur. 2d, State and Local Taxation, § 178 et seq.   C.J.S.   - 45 C.J.S., Intoxicating Liquors, §§ 36, 199 et seq.   ALR.    - Excise tax on foreign corporation engaged exclusively in interstate commerce measured by net income from business within the taxing state, 44 A.L.R. 1228.    Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 A.L.R. 1316.
GA Code § 3-5-61 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 1 - State|§ 3-5-61. Exemptions From Tax

 The taxes imposed by paragraphs (1) and (2) of Code Section 3-5-60 are not levied with respect to:    Malt beverages sold to persons outside this state for resale or consumption outside this state; or   Malt beverages sold to stores or canteens located on United States military reservations.    (Ga. L. 1935, p. 73, § 5; Ga. L. 1937, p. 148, § 1; Ga. L. 1937-38, Ex. Sess., p. 173, § 1; Ga. L. 1939, p. 101, § 1; Ga. L. 1949, Ex. Sess., p. 5, § 1; Ga. L. 1951, p. 356, § 1; Ga. L. 1955, Ex. Sess., p. 23, § 1; Ga. L. 1964, p. 60, § 1; Ga. L. 1977, p. 1154, § 1; Code 1933, § 5A-4702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 46.)
GA Code § 3-5-80 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 2 - Local|§ 3-5-80. Levy and Amount of Tax

 Municipalities and counties permitting the sale of malt beverages shall impose an excise tax, in addition to the excise taxes levied by the state, as follows:    Where malt beverages, commonly known as tap or draft beer, are sold in or from a barrel or bulk container, a tax of $6.00 on each container sold containing not more than 15 1/2 gallons and a proportionate tax at the same rate on all fractional parts of 15 1/2 gallons;   Where malt beverages are sold in bottles, cans, or other containers, except barrel or bulk containers, a tax of 5› per 12 ounces and a proportionate tax at the same rate on all fractional parts of 12 ounces.    (Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4731, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 47; Ga. L. 1992, p. 6, § 3.)
GA Code § 3-5-81 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 2 - Local|§ 3-5-81. Payment of Tax by Wholesale Dealers Generally; Time of Payment; Reports by Dealers as to Quantities of Beverages Sold

  The excise taxes provided for in this part shall be imposed upon and shall be paid by the licensed wholesale dealer in malt beverages; provided, however, that such taxes shall be imposed upon and shall be paid by the licensed brewer for malt beverages served or sold by the brewer directly to the public pursuant to Code Section 3-5-24.1.   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.   Each licensee responsible for the payment of the excise tax shall file a report itemizing for the preceding calendar month the exact quantities of malt beverages, by size and type of container, sold during the month within each municipality or county. The licensee shall file the report with each municipality or county wherein the beverages are sold by the licensee.   The licensee shall remit to the municipality or county on the tenth day of the month following the calendar month in which the sales were made the tax imposed by the municipality or county.    (Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4732, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 2017, p. 406, § 11/SB 85.)    The 2017 amendment,  effective September 1, 2017, added the proviso at the end of subsection (a); deleted "by the wholesale dealer" following "or county" at the end of subsection (b); and substituted "licensee" for "wholesaler" near the beginning of subsection (d).
GA Code § 3-5-82 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 2 - Local|§ 3-5-82. Requirement of Markings on Containers

 No decal, stamp, or other marking shall be required on malt beverage containers designating the particular municipality or county in which a sale of malt beverages is made or in which resides a licensed retailer to whom the beverages are delivered.   (Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4733, enacted by Ga. L. 1980, p. 1573, § 1.)
GA Code § 3-5-83 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 2 - Local|§ 3-5-83. Use of Excess Tax Revenues by Consolidated Governments and Certain Counties

  Any tax revenue realized pursuant to this part by a consolidated government existing on July 1, 1981, which is in excess of the amount levied locally on December 1, 1972, shall be used to construct a convention center or to pay for the operation of a convention center.   Any tax revenue realized pursuant to this part by a county having a population of not less than 162,000 nor more than 165,000 according to the United States decennial census of 1970 or any future such census or by any municipality in any such county, which is in excess of the amount levied locally on December 1, 1972, shall be used for the construction of a coliseum or civic center.    (Ga. L. 1973, p. 328, § 2; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4735, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 48.)   RESEARCH REFERENCES   ALR.   - Validity of statutory classifications based on population - intoxicating liquor statutes, 100 A.L.R.3d 850.
GA Code § 3-5-84 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 2 - Local|§ 3-5-84. Enforcement of Part

 This part shall be enforced by the commissioner or by any municipality or county permitting the sale of malt beverages within its boundaries, especially with regard to collection and payment of the taxes provided for by this part.   (Ga. L. 1973, p. 328, § 1; Ga. L. 1974, p. 1447, § 1; Ga. L. 1976, p. 282, § 1; Code 1933, § 5A-4734, enacted by Ga. L. 1980, p. 1573, § 1.)    PART 3 E   XEMPTIONS    RESEARCH REFERENCES   C.J.S.   - 48 C.J.S., Intoxicating Liquors, § 400 et seq.
GA Code § 3-5-90 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 5 - Malt Beverages|Article 4 - Excise Taxation|Part 2 - Local|§ 3-5-90. Malt Beverages Containing Less Than One-Half of 1 Percent Alcohol by Volume

 Malt beverages which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title.    (Code 1981, §3-5-90, enacted by Ga. L. 1987, p. 562, § 1.)
GA Code § 3-6-50 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 6 - Wine|Article 4 - Excise Taxation|Part 1 - State|§ 3-6-50. Levy and Amount of Tax

  There shall be levied and imposed on the first sale, use, or final delivery within this state of all table wines an excise tax in the amount of 11› per liter and a proportionate tax at the same rate on all fractional parts of a liter.   There shall be imposed upon the importation for use, consumption, or final delivery into this state of all table wines an import tax in the amount of 29› per liter and a proportionate tax at the same rate on all fractional parts of a liter.   There shall be levied and imposed upon the first sale, use, or final delivery within this state of all dessert wines an excise tax in the amount of 27› per liter and a proportionate tax at the same rate on all fractional parts of a liter.   There shall be levied and imposed upon the importation for use, consumption, or final delivery into this state of all dessert wines an import tax in the amount of 40› per liter and a proportionate tax at the same rate on all fractional parts of a liter.    (Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5701, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 53; Ga. L. 1982, p. 1111, §§ 2, 4; Ga. L. 1983, p. 3, § 4; Ga. L. 1985, p. 662, § 2; Ga. L. 1985, p. 665, § 3.)   Editor's notes.   - Ga. L. 1985, p. 662, § 2, effective March 31, 1985, also amended this Code section. However, that amendment has been treated as superseded by Ga. L. 1985, p. 665, § 3.   Ga. L. 1985, p. 665, § 1, not codified by the General Assembly, contained legislative findings that the cost of regulating and administering the manufacture, distribution, and sale of alcohol, distilled spirits, table wines, and dessert wines consumed in Georgia is greater for imported alcohol, spirits, and wines than it is for alcohol, spirits, and wines produced within Georgia and that it is in the best interests of the citizens of Georgia that the increased costs be provided for by taxation.   Ga. L. 1985, p. 665, § 4, not codified by the General Assembly, provided that the provisions of the Act shall not be severable and that in the event that any section or portion of any section of the Act is declared or adjudged to be invalid or unconstitutional, such declaration or adjudication shall render the entire Act invalid, void, and of no effect and shall specifically revive the provisions affected by the Act as such provisions stood before the enactment of the Act, as amended by laws other than the Act.   JUDICIAL DECISIONS   Constitutionality.    - Georgia statutes providing for an import tax on all distilled spirits and table wines imported for use, consumption, or final delivery into the state do not violate the equal protection and commerce clauses of the federal constitution. Heublein, Inc. v. State, 256 Ga. 578, 351 S.E.2d 190, appeal dismissed, 483 U.S. 1013, 107 S. Ct. 3253, 97 L. Ed. 2d 753 (1987).   RESEARCH REFERENCES   C.J.S.   - 48 C.J.S., Intoxicating Liquors, § 409 et seq.
GA Code § 3-6-60 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 6 - Wine|Article 4 - Excise Taxation|Part 2 - Local|§ 3-6-60. Levy and Amount of Tax Generally; Rate of Tax; Manner of Imposition, Payment, and Collection; Imposition of Tax by Both County and Municipality Located Within County

  The governing authority of each municipality or county where the sale of wine is permitted by this chapter, at its discretion, may levy an excise tax on the first sale or use of wine by the package, which tax shall not exceed 22› per liter and a proportionate tax at the same rate on all fractional parts of a liter.   The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by subsection (a) of this Code section shall be as provided for by each county or municipality electing to exercise the power conferred by subsection (a) of this Code section.   No county excise tax shall be imposed, levied, or collected in any portion of a county in which a municipality within the county is imposing the same tax on wine sold by the package.    (Code 1933, § 5A-5731, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 54.)    PART 3 E   XEMPTIONS
GA Code § 3-6-70 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 6 - Wine|Article 4 - Excise Taxation|Part 2 - Local|§ 3-6-70. Exemptions From Tax

 The taxes imposed by this article shall not be levied with respect to:    Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only;   Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or   Wine sold to persons outside this state for resale or consumption outside this state.    (Code 1933, § 58-803, enacted by Ga. L. 1977, p. 1316, § 1; Code 1933, § 5A-5761, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1983, p. 1116, § 2.)   RESEARCH REFERENCES   C.J.S.   - 48 C.J.S., Intoxicating Liquors, § 400 et seq.
GA Code § 3-6-71 (2021)
2021 Georgia Code|Title 3 - Alcoholic Beverages|Chapter 6 - Wine|Article 4 - Excise Taxation|Part 2 - Local|§ 3-6-71. Wines Containing Less Than One-Half of 1 Percent Alcohol by Volume

 Wines which contain less than one-half of 1 percent alcohol by volume shall not be subject to any tax levied under this title or any tax levied pursuant to authority granted by this title.    (Code 1981, §3-6-71, enacted by Ga. L. 1987, p. 562, § 2.)
GA Code § 4-4-1 (2021)
2021 Georgia Code|Title 4 - Animals|Chapter 4 - Prevention and Control of Disease in Livestock|Article 1 - Control of Infectious or Contagious Diseases in Livestock|Part 1 - General Provisions|§ 4-4-1. Legislative Intent

 Because of the existing and increasing possibility of the occurrences of highly contagious or infectious diseases which threaten to destroy the livestock of this state and because certain known agents and vectors are instrumental in the spread of certain highly contagious or infectious diseases in livestock, it is found and declared to be necessary to:    Regulate the feeding of garbage;   Regulate the rendering of the carcasses of dead domestic animals;   Protect areas of this state free of disease by quarantine against the introduction of such diseases;   Quarantine infected areas against the spread of such diseases therefrom; and   Undertake to eradicate, control, suppress, and prevent such contagious or infectious diseases and make provisions therefor.    (Ga. L. 1953, Jan.-Feb. Sess., p. 480, § 1.)
GA Code § 4-4-1.1 (2021)
2021 Georgia Code|Title 4 - Animals|Chapter 4 - Prevention and Control of Disease in Livestock|Article 1 - Control of Infectious or Contagious Diseases in Livestock|Part 1 - General Provisions|§ 4-4-1.1. "Livestock" Defined

 As used in this chapter, the term:    "Livestock" means cattle, swine, equines, poultry, sheep, goats, nontraditional livestock, and ruminants.   "Nontraditional livestock" means the species of Artiodactyla (even-toed ungulates) listed as bison, water buffalo, farmed deer, llamas, and alpacas that are held and possessed legally and in a manner which is not in conflict with the provisions of Chapter 5 of Title 27 dealing with wild animals.     (Code 1981, §4-4-1.1, enacted by Ga. L. 1986, p. 425, § 1; Ga. L. 1995, p. 244, § 5; Ga. L. 1997, p. 1395, § 1; Ga. L. 2008, p. 458, § 4/SB 364.)
GA Code § 4-4-2 (2021)
2021 Georgia Code|Title 4 - Animals|Chapter 4 - Prevention and Control of Disease in Livestock|Article 1 - Control of Infectious or Contagious Diseases in Livestock|Part 1 - General Provisions|§ 4-4-2. Promulgation of Rules and Regulations

 The Commissioner of Agriculture is authorized to promulgate rules and regulations as may be necessary to effectuate the purpose of this article.   (Ga. L. 1953, Jan.-Feb. Sess., p. 480, § 4.)   RESEARCH REFERENCES   C.J.S.   - 3B C.J.S., Animals, §§ 127, 128.
GA Code § 4-4-2.1 (2021)
2021 Georgia Code|Title 4 - Animals|Chapter 4 - Prevention and Control of Disease in Livestock|Article 1 - Control of Infectious or Contagious Diseases in Livestock|Part 1 - General Provisions|§ 4-4-2.1. Fees for Services Rendered to a.p.h.i.s. Programs

 The Commissioner is authorized by rule or regulation to establish, impose, and provide for the collection of reasonable fees for services rendered by the department or its employees or agents in connection with federal programs administered by the United States Department of Agriculture, Animal and Plant Health Inspection Service pursuant to 5 U.S.C. Section 5542; 7 U.S.C. Section 1622; 19 U.S.C. Section 1306; 21 U.S.C. Sections 102 through 105, 111, 114, 114a, 134a, 134c, 134d, 134f, 136, and 136a; or 7 C.F.R. 2.22, 2.80, and 371.2(d) (1-1-99 Edition); provided, however, no fees shall be imposed or collected under this Code section for any services rendered for primates or wild animals. The fees so established shall be sufficient in amount to reimburse the state for the cost incurred by the department in providing and administering such services.    (Code 1981, §4-4-2.1, enacted by Ga. L. 2000, p. 878, § 1.)