HB 864

Abstract

A BILL to be entitled an Act to amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on tobacco products, so as to provide for excise taxes to be levied on the sale of vapor devices and consumable vapor products; to provide for the collection and remittance of such taxes; to require licensure for persons dealing with vapor devices or consumable vapor products and to provide for application and renewal of such licenses; to provide for appeals of certain decisions made by the state revenue commissioner; to provide for civil and criminal penalties; to provide for rules and regulations; to revise and provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.