Ga. Comp. R. & Regs. r. 560-12-2-.36 — Explosives

The tax applies to dynamite, black powder and other explosives when purchased for mining, quarrying, construction work or for any purposes other than resale. Cite as Ga. Comp. R. & Regs. R. 560-12-2-.36 Authority: Ga. Code Ann. Secs. 92-3438a, 92-8405, 90-8406, 92-8409, 92-8427. History. Original Rule entitled "Explosives" adopted. F. and eff. June 30, 1965.