{"data":{"id":"us-ga/o.c.g.a.-48-7-169","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-169","heading":"Authorization of commissioner to prescribe forms and promulgate rules and regulations.","body":"The commissioner is authorized to prescribe forms and to promulgate rules and regulations which he or she deems necessary in order to effectuate this article.","path":["TITLE 48 Revenue and Taxation","CHAPTER 7 Income Taxes","Article 7 Setoff Debt Collection"],"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":"a141f2a6b3b97e27649a2a26dc7f3382efac508f688853ce85f6420bf485b870","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-168","next":"us-ga/o.c.g.a.-48-7-170"},"notice":"GroundRules: Original legal text. Not legal advice."}