Georgia Statutes
§ 48-8-95 — Rules and regulations
Georgia·Title 48
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 to be imposed by this article.
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Related
Cellular One, Inc. v. Emanuel County
489 S.E.2d 50 (Court of Appeals of Georgia, 1997)
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