GroundRules
O.C.G.A. § 48-8-119: Promulgation of rules and regulations by commissioner.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 8 Sales and Use Taxes
- Article 3 County Sales and Use Taxes
- PART 1 County Special Purpose Local Option Sales Tax (SPLOST)
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 part.
Collected 2026-09-17T19:34:57Z. Source file · JSON