Official Code of Georgia Annotated

Title 16. CRIMES AND OFFENSES · Chapter 12. OFFENSES AGAINST PUBLIC HEALTH AND MORALS · Article 7. SALE OR DISTRIBUTION TO, OR POSSESSION BY, MINORS OF CIGARETTES AND TOBACCO RELATED OBJECTS

16-12-176. Administration and enforcement.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

The state revenue commissioner shall administer and enforce this article and may make reasonable rules and regulations for its administration and enforcement. The state revenue commissioner may designate employees of the Department of Revenue for the purpose of administering and enforcing this article and may delegate to employees of such department any of the duties required of the state revenue commissioner pursuant to this article.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 16-12-176, enacted by Ga. L. 2000, p. 1343, § 1; Ga. L. 2020, p. 257, § 1/SB 375.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t16-ch12-17-(v14b)-2024-pdf.pdf, Volume V14B, 2024 edition, page 184; merge action: carried; file SHA-256 36dbab616896.