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O.C.G.A. § 48-8-255 — Authority to promulgate rules and regulations | Georgia Code

O.C.G.A. § 48-8-255 (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 5 SPECIAL DISTRICT TRANSPORTATION SALES AND USE TAX (TSPLOST)

48-8-255. Authority to promulgate rules and regulations.

Subject to the approval of the House and Senate Transportation Committees, the state revenue 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 special district transportation sales and use tax authorized by this article.

(Code 1981, §48-8-255, enacted by Ga. L. 2010, p. 778, § 6/HB 277.)

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This Georgia Code resource is curated by Georgia Bar member Graham W. 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.