GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 8. SALES AND USE TAXES |
Article 5. SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX |
Part 2. ELECTION, IMPOSITION, AND PROCEDURES |
Section 48-8-255. Authority to promulgate rules and regulations
Latest version.
- Subject to the approval of the House and Senate Transportation Committees, the state revenue 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 special district transportation sales and use tax authorized by this article.
Code 1981, § 48-8-255, enacted by Ga. L. 2010, p. 778, § 6/HB 277.