---
title: O.C.G.A. § 36-17-25. Administration of article by state revenue commissioner; promulgation of rules and regulations.
collection: code
id: 36-17-25
cite_as: O.C.G.A. § 36-17-25 (2025)
canonical_url: https://georgiacommons.org/code/36-17-25
md_url: https://georgiacommons.org/code/36-17-25.md
text_url: https://georgiacommons.org/code/36-17-25/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=517
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/36-17.md
previous: https://georgiacommons.org/code/36-17-24.md
next: https://georgiacommons.org/code/36-18-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties Only / GRANTS OF STATE FUNDS TO COUNTIES / GRANTS TO COUNTIES FOR COUNTY ROADS AND MAINTENANCE
---

# O.C.G.A. § 36-17-25. Administration of article by state revenue commissioner; promulgation of rules and regulations.

It shall be the duty of the state revenue commissioner to administer this article. The commissioner shall have the authority to promulgate such rules and regulations as he may deem necessary for the effective administration of this article.

## History

Ga. L. 1975, p. 1079, § 6.