Credit union purchases exempt from Sales and Use Tax Act. — Former Code 1933, § 41A-3113 (see now O.C.G.A. § 7-1-662) being later in time than the Sales and Use Tax Act contained in former Code 1933, Ch. 92-34A (see now O.C.G.A. § 48-8-1 et seq.) will exempt purchases of credit unions from taxes imposed by the Sales and Use Tax Act. 1974 Op. Att’y Gen. No. 74-136.
Without limitation on the authority conferred by Article 1 of this chapter, the department is authorized to make such rules and regulations not inconsistent with this article and other applicable statutes
governing the operation of credit unions as it may consider reasonable and proper for the protection of all funds invested. The department shall solicit comments from credit unions at least annually for recommended changes to the department’s rules and regulations.