{"data":{"id":"us-ga/o.c.g.a.-48-13-144","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-13-144","heading":"Rules and regulations.","body":"The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article.","path":["TITLE 48 Revenue and Taxation","CHAPTER 13 Specific, Business, and Occupation Taxes","Article 8 Excise Tax on For-Hire Ground Transportation"],"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":"ac8e5fbaa0925012403cfb6784cfde53eac4c5ea5cc3c4bb1a68c3b76a47cfe1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-13-143","next":"us-ga/o.c.g.a.-48-14-1"},"notice":"GroundRules: Original legal text. Not legal advice."}