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2018 Georgia Code 48-8-95 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 48-8-95 Case Law from Google Scholar Amendments to OCGA 48-8-95

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 2 JOINT COUNTY AND MUNICIPAL SALES AND USE TAX (LOST)

48-8-95. Authorization of commissioner to promulgate rules and regulations.

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 article.

(Ga. L. 1975, p. 984, § 2; Ga. L. 1979, p. 446, § 1; Code 1933, § 91A-4611, enacted by Ga. L. 1979, p. 446, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, § 205 et seq.

Cases Citing O.C.G.A. § 48-8-95

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C. W. Matthews Contracting Co. v. Collins, 265 Ga. 448 (Ga. 1995).

Published | Supreme Court of Georgia | May 15, 1995 | 457 S.E.2d 171

...In this case, however, Matthews does not contend that the assessment was based on work performed for the state, and § 50-17-29 (e) does not apply. Judgment affirmed. All the Justices concur. See OCGA §§ 48-8-1 through 48-8-66 (Art. 1); OCGA §§ 48-8-80 through 48-8-95 (Art....