{"data":{"id":"us-ga/o.c.g.a.-48-15-8","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-15-8","heading":"Enforcement and administration of chapter.","body":"This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter.","path":["TITLE 48 Revenue and Taxation","CHAPTER 15 Excise Tax on Marijuana and Controlled Substances"],"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":"a76932176f389517f742883086bd101f3bc9e0ed3af606c103382461a8d16831","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-15-7","next":"us-ga/o.c.g.a.-48-15-9"},"notice":"GroundRules: Original legal text. Not legal advice."}