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O.C.G.A. § 48-8-108 <-- --> O.C.G.A. §48-8-11

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 8 - SALES AND USE TAXES
ARTICLE 2A - HOMESTEAD OPTION SALES AND USE TAX
§ 48-8-109 - Rules and regulations

O.C.G.A. 48-8-109 (2010)
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 article.