{"data":{"id":"us-ga/o.c.g.a.-40-2-113","jurisdiction":"us-ga","citation":"O.C.G.A. § 40-2-113","heading":"Collection of taxes and fees; rules and regulations.","body":"The commissioner shall collect the taxes and fees imposed by this article and he is authorized to make such rules and regulations and prescribe such forms as are necessary to carry out this article.","path":["TITLE 40 Motor Vehicles and Traffic","CHAPTER 2 Registration and Licensing of Motor Vehicles","Article 5 Unregistered Motor Trucks"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.40.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"8b30ee1910ffa663cfbc64b8ff68dbee94be62964150790644479f2e3c03e9c9","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-40-2-112","next":"us-ga/o.c.g.a.-40-2-114"},"notice":"GroundRules: Original legal text. Not legal advice."}