---
title: O.C.G.A. § 48-2-12. Rules and regulations; forms.
collection: code
id: 48-2-12
cite_as: O.C.G.A. § 48-2-12 (2025)
canonical_url: https://georgiacommons.org/code/48-2-12
md_url: https://georgiacommons.org/code/48-2-12.md
text_url: https://georgiacommons.org/code/48-2-12/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=53
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.
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / STATE ADMINISTRATIVE ORGANIZATION
---

# O.C.G.A. § 48-2-12. Rules and regulations; forms.

(a) The commissioner shall have the power to make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or with the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under this title.

(b) The commissioner shall prescribe the forms he deems necessary for the administration and enforcement of this title or any law which it is his duty to administer.

(c) The authority granted to the commissioner pursuant to this Code section shall be exercised at all times in conformity with Chapter 13 of Title 50, the “Georgia Administrative Procedure Act.”

(d) This Code section shall apply to all rules and regulations promulgated by the commissioner pursuant to this title or pursuant to any revenue law of this state which is not a part of this title.

## History

Ga. L. 1937-38, Ex. Sess., p. 77, § 7; Code 1933, § 91A-215, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 838, § 10/SB 388; Ga. L. 2017, p. 774, § 48/HB 323.

## Law Reviews

For annual survey of administrative law, see 57 Mercer L. Rev. 1 (2005).

For annual survey on administrative law, see 70 Mercer L. Rev. 1 (2018).

## Administrative Rules and Regulations

Meaning of Terms Used, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Department of Revenue, Income Tax Division, Elections and Divisions, Rule 560-7-6-.02.