---
title: O.C.G.A. § 48-7-169. Rules and regulations.
collection: code
id: 48-7-169
cite_as: O.C.G.A. § 48-7-169 (2025)
canonical_url: https://georgiacommons.org/code/48-7-169
md_url: https://georgiacommons.org/code/48-7-169.md
text_url: https://georgiacommons.org/code/48-7-169/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=627
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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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 / INCOME TAXES / SETOFF DEBT COLLECTION
---

# O.C.G.A. § 48-7-169. Rules and regulations.

The commissioner is authorized to prescribe forms and to promulgate rules and regulations which he or she deems necessary in order to effectuate this article.

## History

Code 1933, § 91A-4109, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.