{"data":{"id":"us-ga/o.c.g.a.-48-13-133","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-133","heading":"Promulgation of rules and regulations.","body":"The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 7 Taxation of Consumer Fireworks"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"1a2515ac3da6c88d187d794840533c37c8087e2e5dde2778abfcdf912a112447","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-132","next":"us-ga/o.c.g.a.-48-13-140"},"notice":"GroundRules: Original legal text. Not legal advice."}