---
title: O.C.G.A. § 48-8-109.40. Rules and regulations.
collection: code
id: 48-8-109.40
cite_as: O.C.G.A. § 48-8-109.40 (2025)
canonical_url: https://georgiacommons.org/code/48-8-109.40
md_url: https://georgiacommons.org/code/48-8-109.40.md
text_url: https://georgiacommons.org/code/48-8-109.40/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=964
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/48-8.md
previous: https://georgiacommons.org/code/48-8-109.39.md
next: https://georgiacommons.org/code/48-8-109.41.md
index: https://georgiacommons.org/code/index.md
version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SALES AND USE TAXES / SPECIAL DISTRICT OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-109.40. Rules and regulations.

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.

## 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.