GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 2A. HOMESTEAD OPTION SALES AND USE TAX |
Section 48-8-109. Rules and regulations
Latest version.
- The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the sales and use tax authorized to be imposed by this article.
Code 1981, § 48-8-109, enacted by Ga. L. 1995, p. 655, § 1.