Ga. Code § 48-8-109.40

Current through 2023-2024 Legislative Session Chapter 709

Section 48-8-109.40 - 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 tax authorized by this article.

OCGA § 48-8-109.40

Added by 2024 Ga. Laws 379,§ 3-2, eff. 1/1/2025, app. to taxable years beginning on or after 1/1/2025.