Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 3. COUNTY SALES AND USE TAXES · Part 1. COUNTY SPECIAL PURPOSE LOCAL OPTION SALES TAX (SPLOST)

48-8-119. Rules and regulations.

Active

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

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 to be imposed by this part.

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, § 48-8-119, enacted by Ga. L. 1985, p. 232, § 1; Ga. L. 2013, p. 141, § 48/HB 79.

Read the official page (the state's PDF, opened at the page this text was read from).

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 985; merge action: carried; file SHA-256 94ae5e1b204a.