Title 26, Chapter 2, Section 34
(a) The authority to promulgate regulations for the efficient
enforcement of this article is vested in the Commissioner. The
Commissioner is authorized to make the regulations promulgated under
this article conform, insofar as practicable, with those promulgated
under the federal act.
(b) Hearings authorized or required by this article shall be
conducted by the Commissioner or such officer, agent, or employee as
the Commissioner may designate for the purpose.
(c) Before promulgating any regulation authorized by Code Sections 26-2-35 and 26-2-37 and paragraph (10) of Code Section 26-2-28, the Commissioner shall give appropriate notice of the proposal and of the time and place for a hearing. The regulation so promulgated shall become effective on a date fixed by the Commissioner, which date shall not be prior to 30 days after its promulgation. Such regulation may be amended or repealed in the same manner as is provided for its adoption, except that, in the case of a regulation amending or repealing any such regulation, the Commissioner, to such an extent as is deemed necessary, in order to prevent undue hardship, may disregard the foregoing provisions regarding notices, hearing, or effective date.