Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION
Subject 560-2-15 - MILITARY & CONSULS
Rule 560-2-15-.04 - Tax-Paid Alcoholic Beverages
Universal Citation: GA Rules and Regs r 560-2-15-.04
Current through Rules and Regulations filed through September 23, 2024
(1) Licensed Alcoholic Beverage Wholesalers may sell tax-paid Alcoholic Beverages to military reservations authorized to purchase Alcoholic Beverages.
(2) No credit or refund of the tax shall be made to Alcoholic Beverage Wholesalers for the sale of tax-paid Alcoholic Beverages to military reservations.
O.C.G.A. §§ 3-2-2, 48-2-12.
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