O.C.G.A.
O.C.G.A.

O.C.G.A. § 40-2-113 (2019)

Collection of taxes and fees; rules and regulations

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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 commissioner shall collect the taxes and fees imposed by this article and he is authorized to make such rules and regulations and prescribe such forms as are necessary to carry out this article.

History

Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part 2, § 3; Ga. L. 1990, p. 2048, § 2.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 7A Am. Jur. 2d, Automobiles and Highway Traffic, § 90.

C.J.S. 60 C.J.S., Motor Vehicles, §§ 6, 307 et seq.