{"data":{"id":"us-ga/o.c.g.a.-48-8-269.33","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-8-269.33","heading":"Rules and regulations.","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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 8 Sales and Use Taxes","Article 5A Special District Mass Transportation Sales and Use Tax","PART 3 Metropolitan Municipality Special Districts"],"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":"0e4506fba8a523579cb11a108ffd42453844f706acd14fde4a750cc679350f8d","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-8-269.32","next":"us-ga/o.c.g.a.-48-8-269.34"},"notice":"GroundRules: Original legal text. Not legal advice."}