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

O.C.G.A. § 48-8-269.3 (2019)

Rules and regulations

✓ O.C.G.A.: 2019 edition (Public.Resource.Org Release 73)
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 tax.

History

Code 1981, § 48-8-269.3, enacted by Ga. L. 2015, p. 236, § 7-5/HB 170; Ga. L.

2015, p. 1443, § 2/HB 106; Ga. L. 2016, p. 105, § 2-1/SB 369.

Annotations

Editor's notes. - Ga. L. 2016, p. 105, § 2-1/SB 369, effective April 26, 2016, reenacted this Code section without change.