Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES · Article 7. TAXATION OF CONSUMER FIREWORKS

48-13-133. Promulgation of rules and regulations.

Active

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

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of 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, § 48-13-133, enacted by Ga. L. 2015, p. 274, § 9/HB 110; Ga. L. 2025, p. 1029, § 48(11)/SB 153, effective July 1, 2025.

Amendments

The 2025 amendment, effective July 1, 2025, part of an Act to revise, modernize, and correct the Code, substituted “this article” for “this Code section” at the end of this Code section.

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 t48-ch9-18-(v37a)-pdf.pdf, Volume V37A, 2024 edition, 2025 supplement, page 39; merge action: replaced; file SHA-256 8f67f871b9ed.

Ask about this section

The answer is drawn from this section and, when they fit, the other sections of its chapter. It quotes the text and names the section for each claim. Not legal advice.