Ga. Code § 36-17-25

Current through 2023-2024 Legislative Session Chapter 709
Section 36-17-25 - Administration of article by state revenue commissioner; promulgation of rules and regulations

It shall be the duty of the state revenue commissioner to administer this article. The commissioner shall have the authority to promulgate such rules and regulations as he may deem necessary for the effective administration of this article.

OCGA § 36-17-25