O.C.G.A.

O.C.G.A. § 16-12-176 (2019)

Administration and enforcement

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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The state revenue commissioner shall administer and enforce this article and may make reasonable rules and regulations for its administration and enforcement. The state revenue commissioner may designate employees of the Department of Revenue for the purpose of administering and enforcing this article and may delegate to employees of such department any of the duties required of the state revenue commissioner pursuant to this article.

History

Code 1981, § 16-12-176, enacted by Ga.

L. 2000, p. 1343, § 1; Ga. L. 2020, p. 257, § 1/SB 375.

Annotations

RESEARCH REFERENCES ALR. Validity, construction, and application of state and local laws providing for civil

liability for tobacco sales or distribution to minors, 66 A.L.R.6th 315.

OFFENSES/HEALTH & MORALS

ARTICLE 8 REGULATION OF LOW THC OIL Editor’s notes. Ga. L. 2015, p. 49, § 1-1/HB 1, not codified by the General Assembly,

provides that: “This Act shall be known and may be cited as the ‘Haleigh’s Hope Act.’”