§ 3-5-4 - Production of malt beverages by a head of household for consumption within own household - Georgia Statutes

O.C.G.A. 3-5-4 (2010)
3-5-4. Production of malt beverages by a head of household for consumption within own household

(a) A head of a household may produce 50 gallons of malt beverages in any one calendar year to be consumed within his or her own household without any requirement to be licensed for such purpose. No malt beverages produced under this subsection shall be sold or offered for sale. Malt beverages so produced shall not be subject to any excise tax imposed by this chapter.

(b) For purposes of this Code section, a single person who is not a dependent of another person for purposes of Georgia income taxation shall be considered a head of a household.