O.C.G.A.

O.C.G.A. § 48-13-133 (2019)

Promulgation of rules and regulations

✓ 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.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section.

History

Code 1981, § 48-13-133, enacted by Ga. L. 2015, p. 274, § 9/HB 110.

ARTICLE 8 EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION

Annotations

Editor’s notes. Ga. L. 2020, p. 903, § 4-1/HB 105, not codified by the General Assembly, provides that this article applies to sales of transportation on or after April 1, 2020. Ga. L. 2020, p. 903, § 4-1/HB 105, approved by the Governor August 5, 2020, provided that the enactment of this article

is effective April 1, 2020. See Op. Att’y Gen. No. 76-76 for construction of effective date provisions that precede the date of approval by the Governor. Law reviews. For article, “Commercial Transportation,” see 74 Mercer L. Rev. 51 (2022).

RESEARCH REFERENCES Am. Jur. 2d. 13 Am. Jur. 2d, Carriers, § 1 et seq.