---
title: O.C.G.A. § 48-8-109. Rules and regulations.
collection: code
id: 48-8-109
cite_as: O.C.G.A. § 48-8-109 (2025)
canonical_url: https://georgiacommons.org/code/48-8-109
md_url: https://georgiacommons.org/code/48-8-109.md
text_url: https://georgiacommons.org/code/48-8-109/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=941
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/48-8-108.md
next: https://georgiacommons.org/code/48-8-109.1.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 / SALES AND USE TAXES / HOMESTEAD OPTION SALES AND USE TAX (HOST) / HOMESTEAD OPTION SALES AND USE TAX
---

# O.C.G.A. § 48-8-109. 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 sales and use tax authorized to be imposed by this part.

## History

Code 1981, § 48-8-109, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.