Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 2B. SPECIAL DISTRICT OPTION SALES AND USE TAX

48-8-109.40. Rules and regulations.

Active

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

For effective date, see note.In force today: For effective date, see note.

The commissioner shall have the power and authority to promulgate such rules and regulations as shall be necessary for the effective and efficient administration and enforcement of the collection of the tax authorized by 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, § 48-8-109.40, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.

Editor's notes

Ga. L. 2024, p. 20, § 4-1/HB 581, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2025. For information as to the effective date of this Code section, see the delayed effective date note at the beginning of this article.

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

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, page 964; merge action: annotated; file SHA-256 94ae5e1b204a.

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