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

O.C.G.A. § 48-8-109.10 (2019)

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 have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the sales and use tax authorized to be imposed by this part.

History

Code 1981, § 48-8-109.10, enacted by Ga. L. 2015, p. 217, § 2/HB 215.

PART 3 REVISED HOMESTEAD OPTION SALES AND USE TAX (RHOST)

Annotations

Administrative Rules and Regulations. - Special county tax, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Sales and Use Tax Division, Chapter 560-12-6.

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PART 1 COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)

Law reviews. - For article on 2004 amendment of Code sections in this part, see 21 Georgia St. U.L. Rev. 226 (2004).