Promulgation of rules and regulations

The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this Code section. History. Code 1981, § 48-13-133, enacted by Ga. L. 2015, p. 274, § 9/HB 110. 263 T.48, C.13, A.8 REVENUE AND TAXATION 48-13-140 ARTICLE 8 EXCISE TAX ON FOR-HIRE GROUND TRANSPORTATION Editor’s notes. Ga. L. 2020, p. 903, § 4-1/HB 105, not codified by the General Assembly, provides that this article applies to sales of transportation on or after April 1, 2020. Ga. L. 2020, p. 903, § 4-1/HB 105, approved by the Governor August 5, 2020, provided that the enactment of this article is effective April 1, 2020. See Op. Att’y Gen. No. 76-76 for construction of effective date provisions that precede the date of approval by the Governor.