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2014 Georgia Code
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
§ 48-8-119 - Promulgation of rules and regulations by commissioner

GA Code § 48-8-119 (2014) What's This?

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.

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