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of
the Georgia Code
2006 Georgia Code - 3-2-2
3-2-2. (a) The commissioner may make and publish
reasonable rules and regulations not inconsistent with this title
or other laws or the Constitution of this state or of the United
States for the enforcement of this title and the collection of
revenues under this title. (b) The commissioner shall prescribe the forms
which he deems necessary in order to administer and enforce this
title. (c) The authority
granted to the commissioner pursuant to this Code section shall be
exercised at all times in conformity with Chapter 13 of Title 50,
the 'Georgia Administrative Procedure Act.' (d) This Code section shall apply with respect
to all rules and regulations promulgated by the commissioner
pursuant to this title.
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