Georgia Statutes

§ 3-2-2 — Promulgation of rules and regulations generally; forms

Georgia § 3-2-2

This text of Georgia § 3-2-2 (Promulgation of rules and regulations generally; forms) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 3-2-2 (2026).

Text

(a)The commissioner may make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under this title.
(b)The commissioner shall prescribe the forms which he deems necessary in order to administer and enforce this title.
(c)The authority granted to the commissioner pursuant to this Code section shall be exercised at all times in conformity with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." (d) This Code section shall apply with respect to all rules and regulations promulgated by the commissioner pursuant to this title.

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Related

Georgia Oilmen's Ass'n v. Department of Revenue
582 S.E.2d 549 (Court of Appeals of Georgia, 2003)
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Edwards v. Grapefields, Inc.
599 S.E.2d 489 (Court of Appeals of Georgia, 2004)
11 case citations

Legislative History

Amended by 2010 Ga. Laws 615,§ 10, eff. 6/3/2010.

Nearby Sections

15
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Bluebook (online)
Georgia § 3-2-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/3-2-2.