{"data":{"id":"us-ga/o.c.g.a.-48-8-119","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-119","heading":"Promulgation of rules and regulations by commissioner.","body":"The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized to be imposed by this part.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 3 County Sales and Use Taxes","PART 1 County Special Purpose Local Option Sales Tax (SPLOST)"],"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 2026-10-18","retrieved_at":"2026-09-17T19:00:02Z","sha256":"dc16fdeac86b4140c95aa4f3518b7874db50285cdced006e56aeda4458591cc3","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-118","next":"us-ga/o.c.g.a.-48-8-120","notices":[{"id":"pro-ga","title":"Georgia bulk release","text":"Georgia bulk files were republished by Public.Resource.Org under a public-domain dedication. GroundRules retains enacted text and strips editorial matter.","url":"https://archive.org/details/gov.ga.ocga.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}