Rule 560-1-1-.17 - Regulations: Clarification of Regulations in Force(1) This regulation is promulgated to clarify the meaning and intent of Regulation 560-1-1-.16, to further effectuate the legislative intent behind the Georgia Public Revenue Code's recodification of the tax laws, and to further aid in the smooth transition from the prior tax laws to the recodification and modification of those laws by the Georgia Public Revenue Code.(2) All regulations of the State Revenue Commissioner and Department of Revenue in force on December 31, 1979 are hereby repromulgated effective January 1, 1980. It is the purpose and intent that the regulations in effect prior to the effective date of the Public Revenue Code continue in effect, to the full extent authorized under the Public Revenue Code, from January 1, 1980 until subsequently, specifically amended. It is the intent of the Revenue Department to review prior regulations in light of the Public Revenue Code and to insure appropriate transition hereby during the time required to accomplish the review.Ga. Comp. R. & Regs. R. 560-1-1-.17
Ga. Code Ann. Sec. 91A-215.
Original Rule entitled "Regulations: Clarification of Regulations in Force" was filed on June 10, 1980; effective June 30, 1980.