One Click Case Law for § 3-4-132
O.C.G.A. § 3-4-131 <-- --> O.C.G.A. §3-4-133

2010 Georgia Code

TITLE 3 - ALCOHOLIC BEVERAGES

CHAPTER 4 - DISTILLED SPIRITS
ARTICLE 5 - SALES BY THE DRINK
PART 3 - EXCISE TAXATION
§ 3-4-132 - Manner of imposition, payment, and collection of tax

O.C.G.A. 3-4-132 (2010)
3-4-132. Manner of imposition, payment, and collection of tax


The rate of taxation, the manner of its imposition, payment, and collection, and all other procedures related to the tax authorized by Code Sections 3-4-130 and 3-4-131 shall be as provided for by each county or municipality electing to exercise powers conferred by Code Sections 3-4-130 and 3-4-131.