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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-8-109.10: Regulatory authority of commissioner.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 8 Sales and Use Taxes
  3. Article 2A Homestead Option Sales and Use Tax (HOST)
  4. PART 2 Equalized Homestead Option Sales Tax

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 sales and use tax authorized to be imposed by this part.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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