---
title: O.C.G.A. § 16-12-176. Administration and enforcement.
collection: code
id: 16-12-176
cite_as: O.C.G.A. § 16-12-176 (2025)
canonical_url: https://georgiacommons.org/code/16-12-176
md_url: https://georgiacommons.org/code/16-12-176.md
text_url: https://georgiacommons.org/code/16-12-176/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t16-ch12-17-(v14b)-2024-pdf.pdf?sfvrsn=a591fa7b_0#page=184
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/16-12.md
previous: https://georgiacommons.org/code/16-12-175.md
next: https://georgiacommons.org/code/16-12-190.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CRIMES AND OFFENSES / OFFENSES AGAINST PUBLIC HEALTH AND MORALS / SALE OR DISTRIBUTION TO, OR POSSESSION BY, MINORS OF CIGARETTES AND TOBACCO RELATED OBJECTS
---

# O.C.G.A. § 16-12-176. Administration and enforcement.

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.

## History

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