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, § 48-8-269.55 , enacted by Ga. L. 2018, p. 377, § 1-3/HB 930.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5B - Special Districts for Transit Purposes (Transit Splost)
Part 4 - Procedures for Levy of a Tax for Transit Projects
§ 48-8-269.47. Tax Rate; Procedure for Imposition of Tax
§ 48-8-269.48. Administration and Collection of Tax
§ 48-8-269.49. Sales Tax Return; Requirements
§ 48-8-269.50. Disbursement of Proceeds
§ 48-8-269.51. Allocation or Balancing of Funds
§ 48-8-269.52. Exemption From Taxation
§ 48-8-269.54. Purchases Outside Geographical Area
§ 48-8-269.55. Regulatory Authority
§ 48-8-269.56. Provisions Create Additional Tax
§ 48-8-269.57. Exclusive Use of Tax Proceeds; Audits; Payment of Debt