The commissioner shall collect the taxes and fees imposed by this article and he is authorized to make such rules and regulations and prescribe such forms as are necessary to carry out this article. History. Ga. L. 1953, Nov.-Dec. Sess., p. 343, Part 2, § 3; Ga. L. 1990, p. 2048, § 2.
Collection of taxes and fees; rules and regulations
O.C.G.A. § 40-2-113 — under Title 40.
O.C.G.A. § 40-2-113