Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-2-2-.26 — Subterfuge
Any act which may be construed as a subterfuge in an effort to circumvent any of these regulations shall be deemed a violation of the regulation attempted to be circumvented. Cite as Ga. Comp. R. & Regs. R. 560-2-2-.26 Authority: O.C.G.A. Secs. 3-2-2 , 3-2-3 , 48-2-12 . History. Original Rule entitled "Valid County or Municipal License Requisite to Valid State License" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Dec. 15, 2006; eff. Jan. 4, 2007. Amended: New Rule entitled "Subterfuge" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.
Source: official text