State Codes and Statutes
Statutes > Georgia > Title-48 > Chapter-8 > Article-2a > 48-8-109O.C.G.A. 48-8-109 (2010)
48-8-109. Rules and regulations
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 article.
