The department is authorized to adopt rules and regulations necessary for the enforcement and implementation of the provisions of this article. History. Code 1981, § 48-13-144, enacted by Ga. L. 2020, p. 903, § 2-2/HB 105. 267 T.48, C.14 REVENUE AND TAXATION 48-14-2 CHAPTER 14 GRANTS AND SPECIAL REVENUE DISBURSEMENTS Sec. 48-14-1. 48-14-2. 48-14-3. Sec.