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 part. History. Code 1981, § 48-8-109, enacted by Ga. L. 1995, p. 655, § 1; Ga. L. 2015, p. 217, § 2/HB 215.