Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 8. SALES AND USE TAXES · Article 5A. SPECIAL DISTRICT MASS TRANSPORTATION SALES AND USE TAX · Part 2. METROPOLITAN COUNTY SPECIAL DISTRICTS

48-8-269.18. Rules and regulations.

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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.

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, § 48-8-269.18, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.

Code Commission notes

Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.99, was redesignated as Code Section 48-8-269.18.

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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 1069; merge action: carried; file SHA-256 94ae5e1b204a.

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