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

O.C.G.A. § 48-8-95: Authorization of commissioner to promulgate rules and regulations.

Where this section sits in the code

TITLE 48 Revenue and Taxation
CHAPTER 8 Sales and Use Taxes
Article 2 Joint County and Municipal Sales and Use Tax (LOST)

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.

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

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