TITLE 48 REVENUE AND TAXATION

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

ARTICLE 5B SPECIAL DISTRICTS FOR TRANSIT PURPOSES (TRANSIT SPLOST)

48-8-269.55. (Effective January 1, 2019) Regulatory authority.

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.

(Code 1981, §48-8-269.55, enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.)