Georgia Code
Article 7 - Taxation of Consumer Fireworks
§ 48-13-133. Promulgation of Rules and Regulations

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section.
History. Code 1981, § 48-13-133 , enacted by Ga. L. 2015, p. 274, § 9/HB 110.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 7 - Taxation of Consumer Fireworks

§ 48-13-130. Definitions

§ 48-13-131. [Effective Until July 1, 2022] Excise Tax Imposed; Rate of Taxation; Allocation of Moneys Collected From Tax on Consumer Fireworks to Various Purposes; Payment

§ 48-13-131. [Effective July 1, 2022] Excise Tax Imposed; Rate of Taxation; Establishment of Fireworks Trust Fund

§ 48-13-132. Civil Penalty for Violations

§ 48-13-133. Promulgation of Rules and Regulations