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, § 48-8-109.24 , enacted by Ga. L. 2020, p. 674, § 1/HB 1102.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 2A - Homestead Option Sales and Use Tax (Host)
Part 3 - Revised Homestead Option Sales and Use Tax
§ 48-8-109.16. Approval by Electorate of Sales and Use Taxes Authorized by This Part
§ 48-8-109.20. Credit of Tax Against Similar Taxes Collected in Other Jurisdictions on Same Property
§ 48-8-109.21. Referendum Election to Decide Imposition of Tax; Procedure