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 tax authorized by this article. History. Code 1981, § 48-8-109.40, enacted by Ga. L. 2024, p. 20, § 3-2/HB 581.
Rules and regulations
O.C.G.A. § 48-8-109.40, under SPECIAL DISTRICT OPTION SALES AND USE TAX.
O.C.G.A. § 48-8-109.40