O.C.G.A.

O.C.G.A. § 48-8-95 (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 authorized to be imposed by this article.

History

Ga. L. 1975, p. 984, § 2; Ga. L. 1979, p.

446, § 1; Code 1933, § 91A-4611, enacted by Ga. L. 1979, p. 446, § 2.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, § 205 et seq.

Notes of Decisions

Cited in 1 case, 1997–1997 · leading case: Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997).

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Cellular One, Inc. v. Emanuel Cnty., 489 S.E.2d 50 (Ga. Ct. App. 1997). · cites it 2× “OCGA §§ 48-8-95 and 48-8-119 further vest the commissioner with “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 authorized to be imposed by…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.