Georgia § 48-2-12 - Rules and regulations; forms.
Full text of Georgia Official Code of Georgia Annotated § 48-2-12 — Rules and regulations; forms., with citation guidance and answers to common questions.
§ 48-2-12. Rules and regulations; forms.
The commissioner shall have the power to make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or with the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under this title. The commissioner shall prescribe the forms he deems necessary for the administration and enforcement of this title or any law which it is his duty to administer. The authority granted to the commissioner pursuant to this Code section shall be exercised at all times in conformity with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." This Code section shall apply to all rules and regulations promulgated by the commissioner pursuant to this title or pursuant to any revenue law of this state which is not a part of this title. (Ga. L. 1937-38, Ex. Sess., p. 77, § 7; Code 1933, § 91A-215, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2010, p. 838, § 10/SB 388; Ga. L. 2017, p. 774, § 48/HB 323.) The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, deleted "with respect" following "shall apply" in subsection (d). Administrative Rules and Regulations. - Meaning of terms used, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Elections and Divisions, § 560-7-6-.02. Law reviews. - For annual survey of administrative law, see 57 Mercer L. Rev. 1 (2005). For annual survey on administrative law, see 70 Mercer L. Rev. 1 (2018).
Frequently Asked Questions About Georgia § 48-2-12
What does Official Code of Georgia Annotated § 48-2-12 cover?
Section 48-2-12 ("Rules and regulations; forms.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 48-2-12?
A common citation format is "Official Code of Georgia Annotated § 48-2-12" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 48-2-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.