GA 16-12-176 - GA 16-12-176

16-12-176. Administration and enforcement. The state revenue commissioner shall administer and enforce this article and may make reasonable rules and regulations for its administration and enforcement. The state revenue commissioner may designate employees of the Department of Revenue for the purpose of administering and enforcing this article and may delegate to employees of such department any of the duties required of the state revenue commissioner pursuant to this article. (Code 1981, § 16-12-176 , enacted by Ga. L. 2000, p. 1343, § 1; Ga. L. 2020, p. 257, § 1/SB 375.) Editor's notes. - Ga. L. 2020, p. 257, § 1/SB 375, effective July 22, 2020, reenacted this Code section without change. <h4...