TITLE 48 REVENUE AND TAXATION

Section 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-15-8. Enforcement and administration of chapter.

This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter.

(Code 1981, §48-15-8, enacted by Ga. L. 1990, p. 1231, § 1.)