---
title: O.C.G.A. § 40-2-113. Collection of taxes and fees; rules and regulations.
collection: code
id: 40-2-113
cite_as: O.C.G.A. § 40-2-113 (2025)
canonical_url: https://georgiacommons.org/code/40-2-113
md_url: https://georgiacommons.org/code/40-2-113.md
text_url: https://georgiacommons.org/code/40-2-113/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t40-ch1-5-(v28a)-2024-pdf.pdf?sfvrsn=636595ac_0#page=331
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/40-2.md
previous: https://georgiacommons.org/code/40-2-112.md
next: https://georgiacommons.org/code/40-2-114.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: MOTOR VEHICLES AND TRAFFIC / REGISTRATION AND LICENSING OF MOTOR VEHICLES / UNREGISTERED MOTOR TRUCKS
---

# O.C.G.A. § 40-2-113. Collection of taxes and fees; rules and regulations.

The commissioner shall collect the taxes and fees imposed by this article and he is authorized to make such rules and regulations and prescribe such forms as are necessary to carry out this article.

## History

Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part 2, § 3; Ga. L. 1990, p. 2048, § 2.