Commissioner's Authority to Promulgate Rules and Regulations

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Sales and Use Taxes
  5. Special District Mass Transportation Sales and Use Tax
  6. General Provisions
  7. Commissioner's Authority to Promulgate Rules and Regulations

Checkout our iOS App for a better way to browser and research.

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, §48-8-269.3, 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.)

Editor's notes.

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


Download our app to see the most-to-date content.