Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-8-1-.18 — Subterfuge - General Provisions
Any act which may be construed as 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. 560-8-1-.18 Authority: O.C.G.A. § 48-2-12 . History. Original Rule entitled "Subterfuge - General Provisions" adopted. F. May 20, 2013; eff. June 9, 2013.
Source: official text