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.
History. Code 1981, § 48-8-269.33 , enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.9996, was redesignated as Code Section 48-8-269.33.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
Part 3 - Metropolitan Municipality Special Districts
§ 48-8-269.23. Transportation Special Purpose Local Option Sales and Use Tax
§ 48-8-269.25. Procedures, Conditions, and Limitations for Imposition of Tax
§ 48-8-269.26. Administration and Collection by Commissioner
§ 48-8-269.27. Remission of Taxes Collected; Location of Each Retail Establishment
§ 48-8-269.28. Disbursement of Tax Proceeds
§ 48-8-269.29. Allocation or Balancing of State and Federal Funds
§ 48-8-269.31. Credit for Taxes Paid in Another Tax Jurisdiction
§ 48-8-269.33. Rules and Regulations
§ 48-8-269.34. Tax Authorized in Addition to Other Local Sales and Use Taxes