{"data":{"id":"us-ga/o.c.g.a.-48-8-255","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-255","heading":"Authority to promulgate rules and regulations.","body":"Subject to the approval of the House and Senate Transportation Committees, the state revenue 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 special district transportation sales and use tax authorized by this article.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 5 Special District Transportation Sales and Use Tax (TSPLOST)","PART 2 Election, Imposition, and Procedures"],"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":"d0f9cbd3fb2a2c9812d71aad759cca4072b64e21084e6bcbc7adc656e0c92c97","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-254","next":"us-ga/o.c.g.a.-48-8-256"},"notice":"GroundRules: Original legal text. Not legal advice."}