---
title: O.C.G.A. § 48-13-133. Promulgation of rules and regulations.
collection: code
id: 48-13-133
cite_as: O.C.G.A. § 48-13-133 (2025)
canonical_url: https://georgiacommons.org/code/48-13-133
md_url: https://georgiacommons.org/code/48-13-133.md
text_url: https://georgiacommons.org/code/48-13-133/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-pdf.pdf?sfvrsn=8191d354_0#page=39
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/48-13.md
previous: https://georgiacommons.org/code/48-13-132.md
next: https://georgiacommons.org/code/48-13-140.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: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / TAXATION OF CONSUMER FIREWORKS
---

# O.C.G.A. § 48-13-133. Promulgation of rules and regulations.

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article.

## 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.