TITLE 48 REVENUE AND TAXATION

Section 16. Tax Amnesty Program, 48-16-1 through 48-16-12.

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-16-8. Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program.

The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter.The commissioner shall publicize the tax amnesty program in order to maximize the public awareness of and participation in the program.The commissioner may, for the purpose of publicizing the tax amnesty program, contract with any advertising agency within or outside this state.

(Code 1981, §48-16-8, enacted by Ga. L. 1992, p. 1249, § 1.)