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 tax authorized to be imposed by this part.
History. Code 1981, § 48-8-119 , enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 3 - County Sales and Use Taxes
Part 1 - County Special Purpose Local Option Sales Tax (Splost)
§ 48-8-111.1. Application of Part to Consolidated Government
§ 48-8-112. Effective Date of Tax; Termination of Tax; Limitation on Taxation; Continuation of Tax
§ 48-8-113. Administration and Collection by Commissioner; Application; Deduction to Dealers
§ 48-8-114. Sales Tax Return Requirements
§ 48-8-115. Disbursement of Tax Proceeds
§ 48-8-119. Promulgation of Rules and Regulations by Commissioner
§ 48-8-120. Effect of Other Local Sales and Use Taxes on Imposition of Tax
§ 48-8-121. Use of Proceeds; Issuance of General Obligation Debt