§ 74-74. Rules and regulations.  


Latest version.
  • The state revenue commissioner shall have the power to make and publish reasonable rules and regulations not inconsistent with this article or other laws, or the Constitutions of the State of Georgia or of the United States for the administration and enforcement of the provisions of this article and the collection of revenues hereunder.

(91-RM-294, § 5(art. II, § 4), 7-3-91)