The commissioner shall collect the taxes and fees imposed by this article and he is authorized to make such rules and regulations and prescribe such forms as are necessary to carry out this article.
O.C.G.A. § 40-2-113
Collection of taxes and fees; rules and regulations
Known as the Back the Blue Act
The act spans §§ 40–40 (132 sections).
Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.