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O.C.G.A. § 48-8-109 — Rules and regulations | Georgia Code

O.C.G.A. § 48-8-109 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 2A HOMESTEAD OPTION SALES AND USE TAX (HOST)

48-8-109. Rules and regulations.

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.

(Code 1981, §48-8-109, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.)

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

PART 2 E QUALIZED HOMESTEAD OPTION SALES TAX

Effective date.

- This part became effective May 4, 2015.

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This Georgia Code resource is curated by Graham Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.