Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.02 - Division Organization

Current through Rules and Regulations filed through June 27, 2024
(1) The Department of Revenue is responsible
				for administering and enforcing the revenue laws of the state, under the
				direction of the State Revenue Commissioner. The Commissioner is also
				responsible for the administration of Georgia laws relating to alcoholic
				beverages, tobacco, and motor vehicle registrations, licenses, and
				titles.
(2) The Commissioner has
				established several divisions of the Department to facilitate the
				administration of its duties, pursuant to O.C.G.A. §
									48-2-6.
				Each division is led by a director and is further subdivided into sections,
				pursuant to O.C.G.A. §
									50-4-2.
(3) The Department's divisions and their
				respective responsibilities are as follows:
(a)
Alcohol & Tobacco.
This
				division administers and enforces alcohol, tobacco, and motor fuel tax laws.
				The division reviews and issues licenses, promotes voluntary compliance,
				provides law enforcement services, and collects and audits excise
				taxes.
(b)
Audits.
This division audits both individual and business taxpayers. It audits and
				appropriately assesses corporate income tax, sales and use tax, individual
				income tax, withholding tax, non-resident withholding tax, tax of pass-through
				entities, international fuel fax, International Registration Program
				compliance, film withholding, motor fuel tax, and other tax types. It also
				administers Voluntary Disclosure Agreements.
(c)
Commissioner's Office.
This
				division assists the Commissioner, as chief executive of the Department, in the
				administration of the Department. The Deputy Commissioner oversees the
				Department's discharge of duties as designated by the Commissioner, pursuant to
				O.C.G.A. §
										48-2-5.
				The division also handles Open Records Act requests and media
				inquiries.
(d)
Collections.
This division oversees, promotes, and ensures
				taxpayers' voluntary compliance with Georgia tax requirements. The division
				issues assessments and other notices of liabilities, assists and educates
				taxpayers, resolves taxpayers' problems, and collects delinquent
				taxes.
(e)
Finance.
This division provides administrative services to the Department by overseeing
				and accounting for the Department's resources. The division also provides
				comprehensive personnel services to the Department.
(f)
Information Technology
. This
				division develops, enhances, maintains, and secures the Department's computer
				applications, associated infrastructure, and information. The division also
				facilitates the exchange of information with the public. The division is also
				responsible for overseeing the retention of Department records.
(g)
Legal Affairs & Tax
				Policy.
This division provides legal and tax policy guidance to the
				Department divisions, taxpayers, and state officials. It also provides counsel
				on day-to-day affairs of the Department and issues written guidance to assist
				taxpayers in complying with the laws that the Department administers. The
				division also serves as the Department's liaison for all judicial
				proceedings.
(h)
Local
				Government Services.
This division oversees local tax administration by
				training local officials, reviewing tax digests, overseeing local tax
				administration, and distributing funds to the local governments. The division
				also administers unclaimed property.
(i)
Motor Vehicles.
This
				division administers the registration, licensing, and titling of motor vehicles
				in Georgia and partners with Georgia counties to facilitate applications and
				payments for title and vehicle registrations and license plates.
(j)
Office of Special
				Investigations.
This division investigates and collects evidence of
				violations of the tax and motor vehicle title and registration laws, and
				enforces criminal and civil sanctions for violations of such laws.
(k)
Processing.
This division
				processes tax returns and supporting documentation received either by mail or
				electronically.
(l)
Taxpayer
				Services.
This division provides support to taxpayers by answering
				questions, resolving problems, registering new taxpayers, and resolving
				protests.