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 part. History. Code 1981, § 48-8-109.24, enacted by Ga. L. 2020, p. 674, § 1/HB 1102. ARTICLE 2B SPECIAL DISTRICT OPTION SALES AND USE TAX Delayed effective date. Ga. L. 2024, p. 20, § 4-1/HB 581, provides this article becomes effective on January 1, 2025, provided, however, that, if a constitutional amendment which becomes effective on January 1, 2025, and which authorizes the General Assembly to provide by general law for a homestead exemption that applies statewide, but that permits political subdivisions to individually opt out of such homestead exemption, has not been ratified, then this Act shall stand automatically repealed on January 1, 2025. See Editor’s notes for applicability.
Rules and regulations
O.C.G.A. § 48-8-109.24, under REVISED HOMESTEAD OPTION SALES AND USE TAX (RHOST).
O.C.G.A. § 48-8-109.24