GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 3. COUNTY SALES AND USE TAXES |
Part 1. COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX |
Section 48-8-119. Promulgation of rules and regulations by commissioner
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 tax authorized to be imposed by this part.
Code 1981, § 48-8-119, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.