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 article.
History. Code 1981, § 48-8-210 , enacted by Ga. L. 2004, p. 69, § 7.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 4 - Water and Sewer Projects and Costs Tax (Most)
§ 48-8-203. Imposition of Tax Following Approval; Termination of Tax
§ 48-8-204. Administration and Collection of Tax; Deduction
§ 48-8-206. Disbursement of Proceeds
§ 48-8-208. No Tax on Products Ordered and Delivered Outside Geographical Area of Municipality
§ 48-8-209. No Tax on Construction Materials Included in Bid Prior to Approval of Additional Tax
§ 48-8-210. Commissioner Authorized to Issue Rules and Regulations