Ga. Comp. R. & Regs. r. 560-11-8-.01 — Purpose of Regulations

These regulations have been adopted by the Commissioner pursuant to O.C.G.A. Section 48-212 in order to promulgate specific policies and procedures of the Department applicable to the administration and collection of intangible recording tax pursuant to O.C.G.A. Section 48-6-60 . These regulations are administrative regulations applicable to a class of instruments within the meaning of O.C.G.A. Section 48-6-71 and, as contemplated by such section, shall constitute a determination of the Commissioner with respect to each such class of instruments described herein and may be relied upon as such. Cite as Ga. Comp. R. & Regs. R. 560-11-8-.01 Authority: O.C.G.A. Secs. 48-2-12 , 48-6-60-48-6-77. History. Original Rule entitled "Purpose of Regulations" adopted. F. Jun. 17, 1996; eff. July 7, 1996.