UNDERCOFLER, Justice.
The State Revenue Commissioner appeals from a judgment enjoining him from enforcing certain provisions of the "Uniform Beer Tax Act." Ga. L. 1973, p. 328. The trial court found that sections 5A (a) and 5A (b) thereof lacked uniformity and violated the Georgia Constitution. Section 5A (a) directs municipalities and counties permitting the sale of beer to impose an excise tax of not less than 3 1/2 cents nor more than 5 cents per 12 ounces or proportionately...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
