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 sales and use tax authorized to be imposed by this part.
History. Code 1981, § 48-8-109.10 , enacted by Ga. L. 2015, p. 217, § 2/HB 215.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 2 - Equalized Homestead Option Sales Tax
§ 48-8-109.2. Referendum on Suspension of Taxation
§ 48-8-109.3. Creation of Special Districts; Application of Tax
§ 48-8-109.4. Role of Election Superintendent
§ 48-8-109.5. Administration and Collection of Tax; Disbursement of Tax
§ 48-8-109.6. Taxation From Other Jurisdiction; Calculations
§ 48-8-109.7. Referendum on Discontinuation of Taxation; Ballot
§ 48-8-109.8. Sales Outside of Jurisdiction
§ 48-8-109.9. “Building and Construction Materials” Defined; Exemption