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

O.C.G.A. § 48-8-109 (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, enacted by Ga.

L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.

PART 2 EQUALIZED HOMESTEAD OPTION SALES TAX

Annotations

The 2015 amendment, effective May 4, 2015, substituted "part" for "article" at the end of this Code section.

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PART 2 EQUALIZED HOMESTEAD OPTION SALES TAX

Effective date. - This part became effective May 4, 2015.