Georgia Code
Chapter 15 - Excise Tax on Marijuana and Controlled Substances
§ 48-15-8. Enforcement and Administration of Chapter

This chapter shall be enforced and administered by the commissioner, and the commissioner is authorized to adopt all forms and all reasonable rules and regulations which the commissioner deems necessary to enforce and administer this chapter.
History. Code 1981, § 48-15-8 , enacted by Ga. L. 1990, p. 1231, § 1.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 15 - Excise Tax on Marijuana and Controlled Substances

§ 48-15-1. No Immunity From Criminal Prosecution; Unlawful Use of Marijuana or Controlled Substances Not Authorized

§ 48-15-2. Definitions

§ 48-15-3. Imposition of Tax

§ 48-15-4. Exemption

§ 48-15-5. Calculation of Tax

§ 48-15-6. Tax Rates

§ 48-15-7. Time of Payment of Tax; Report Forms

§ 48-15-8. Enforcement and Administration of Chapter

§ 48-15-9. Assessment and Collection of Tax

§ 48-15-10. Confidentiality of Information Obtained Under Chapter; Penalty for Violation; Publication of Statistics Authorized

§ 48-15-11. Forfeiture Law Not Superseded by Chapter