Subject to the approval of the House and Senate Transportation Committees, the state revenue 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 special district transportation sales and use tax authorized by this article.
History. Code 1981, § 48-8-255 , enacted by Ga. L. 2010, p. 778, § 6/HB 277.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5 - Special District Transportation Sales and Use Tax (Tsplost)
Part 2 - Election, Imposition, and Procedures
§ 48-8-245. Collection of Tax; Cessation of Tax
§ 48-8-246. Collection and Administration of Tax by State Revenue Commissioner
§ 48-8-247. Remittance of Taxes
§ 48-8-248. Disbursement of Proceeds
§ 48-8-251. Citizens Review Panel; Membership; Vacancy; Recommendations; Report
§ 48-8-252. Tax Paid in Another Jurisdiction
§ 48-8-255. Authority to Promulgate Rules and Regulations
§ 48-8-256. Special District Tax Not Subject to Allocation or Balancing of State and Federal Funds