Georgia Statutes
§ 48-2-12 — Rules and regulations; forms
Georgia·Title 48
(a)The commissioner shall have the power to make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or with 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 he deems necessary for the administration and enforcement of this title or any law which it is his duty to administer.
(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 to all rules and regulations promulgated by the commissioner pursuant to this title or pur
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Related
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813 S.E.2d 388 (Supreme Court of Georgia, 2018)
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594 S.E.2d 745 (Court of Appeals of Georgia, 2004)
New Cingular Wireless Pcs, LLC v. Georgia Department of Revenue
797 S.E.2d 190 (Court of Appeals of Georgia, 2017)
Uber Technologies, Inc. v. Frank M. O'connell, in His Official Capacity as Revenue Commissioner of the State of Georgia
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Legislative History
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017. Amended by 2010 Ga. Laws 615,§ 10, eff. 6/3/2010.
Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions