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. History. Code 1981, § 48-8-269.18, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369. Code Commission notes. Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.99, was redesignated as Code Section 48-8-269.18.

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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. History. Code 1981, § 48-8-269.18, enacted by Ga. L. 2016, p. 105, § 2-1/SB 369. Code Commission notes. Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.99, was redesignated as Code Section 48-8-269.18.