Georgia Code
Article 8 - Excise Tax on For-Hire Ground Transportation
§ 48-13-144. Rules and Regulations

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article.
History. Code 1981, § 48-13-144 , enacted by Ga. L. 2020, p. 903, § 2-2/HB 105.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 13 - Specific, Business, and Occupation Taxes

Article 8 - Excise Tax on For-Hire Ground Transportation

§ 48-13-140. Definitions

§ 48-13-141. [Effective Until July 1, 2022] Excise Tax on For-Hire Ground Transport; Annual Adjustment; Appropriation of Proceeds for Transit Projects

§ 48-13-141. [Effective July 1, 2022] Excise Tax on For-Hire Ground Transport; Georgia Transit Trust Fund Established; Annual Adjustment

§ 48-13-142. Penalty for Violations

§ 48-13-143. Quarterly Reporting Requirement

§ 48-13-144. Rules and Regulations