reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38 Extra
				 Sess., pp. 77, 80, 81, 82, 91, 93, 1955, pp. 268,
				 288.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4,  48-11-15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-11-4.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  16-12-176.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
										48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.02 - Reporting - Administrative Forms

Current through Rules and Regulations filed through June 27, 2024
Using the Georgia Tax Center, accessible through the
				 Department's website at etax.dor.ga.gov, an individual must apply for a license
				 for the annual year and annually renew the license.
(1) No license application will be granted
				where it would lead to a violation of local ordinances, or is in contradiction
				with any Department regulations or other laws of the State of
				Georgia.
(2) All reports and excise
				tax returns required of any licensee shall be submitted electronically using
				the Georgia Tax Center.
O.C.G.A. §
										48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.25 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.26 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.27 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.28 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.29 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.30 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.31 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.32 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.33 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.34 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.35 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-7 - ADMINISTRATIVE FORMS › Rule 560-8-7-.36 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1977, Act No.
				 745, approved April 8, 1977; effective April 8, 1977 (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1977, Act No.
				 745, approved April 8, 1977; effective April 8, 1977 (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1977, Act No.
				 745, approved April 8, 1977; effective April 8, 1977 (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1977, Act No.
				 745, approved April 8, 1977; effective April 8, 1977 (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1977, Act No.
				 745, approved April 8, 1977; effective April 8, 1977 (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1977, Act No.
				 745, approved April 8, 1977; effective April 8, 1977 (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 492;
				 Ga. L. 1937-38, Extra Sess., pp. 77,
et seq.
, as amended (Ga.
				 Code Ann., Secs. 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-8 - REPEALED › Rule 560-8-8-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-9 - REPEALED › Rule 560-8-9-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 163;
				 1943, p. 617; 1947, pp. 1151, 1163.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-9 - REPEALED › Rule 560-8-9-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 163;
				 1943, p. 617; 1947, pp. 1151, 1163.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-9 - REPEALED › Rule 560-8-9-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935. p. 163;
				 1943, p. 617; 1947, pp. 1151, 1163.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec.
				 58-703)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1955, p. 268,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-2204)
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-10 - REPEALED › Rule 560-8-10-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1935, p. 163,
				 p. 617; 1947, pp. 1151, 1163.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, Act No.
				 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-11 - REPEALED › Rule 560-8-11-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1974, p. 1447,
				 Act No. 1373, approved April 1, 1974.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 818, approved
				 February 27, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 818, approved
				 February 27, 1976; Ga. L. 1976, Act No. 897, signed March 5, 1976, approved May
				 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 818, approved
				 February 27, 1976; Ga. L. 1976, Act No. 897, signed March 5, 1976, approved May
				 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga.. L. 1976, Act No. 818, approved
				 February 27, 1976; Ga. L. 1976, Act No. 897, signed March 5, 1976, approved May
				 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 818, approved
				 February 27, 1976; Ga. L. 1976, Act No. 897, signed March 5, 1976, approved May
				 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 818, signed
				 March 5, 1976, approved May 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 818, approved
				 February 27, 1976; Ga. L. 1976, Act No. 897, signed March 5, 1976, approved May
				 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-12 - REPEALED › Rule 560-8-12-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec. 58-1022); Ga. L. 1935, p. 73,
et seq.
, as amended (Ga. Code Ann., Sec. 58-703); Ga. L. 1937,
				 pp. 851, 857 (Ga. Code Ann., Sec. 58-914); Ga. L. 1976, Act No. 897, signed
				 March 5, 1976, approved May 4, 1976.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-9 - MOTOR FUEL AND ROAD TAXES › Subject 560-9-1 - MOTOR FUEL TAX › Rule 560-9-1-.01 - Refund of Motor Fuel Excise Tax

Current through Rules and Regulations filed through June 27, 2024
(1)
General.
Claims for a refund
				of the motor fuel excise tax under O.C.G.A. §
									48-9-10 must be made on forms required by the Georgia Department of Revenue and
				verified by an affidavit of the claimant or a corporate officer if the claimant
				is a corporation.
(2)
Distributors.
A distributor claiming a motor fuel excise tax refund must
				use Revenue Form MFD-33.
(3)
Retail dealers.
A retail motor fuel dealer claiming a refund amounting
				to 2 percent of the first 5 1/2 cents per gallon of the motor fuel excise
				tax as compensation to cover losses for evaporation, shrinkage or spillage
				under O.C.G.A. §
									48-9-10(c) 
				 must use Revenue Form MFR-21.
(a) Obtaining a
				refund permit. A retail motor fuel dealer seeking an initial refund of motor
				fuel tax under this subparagraph must first obtain a refund permit from the
				Department. A retail dealer can apply for a permit and seek a refund at the
				same time by including the phrase "APPLIED FOR" on Form MFR-21 in the "Permit
				Number" section of the form. After validating the data supplied on the form,
				the Department will issue a permit number to the dealer and process the
				claim.
(b) Retention of invoices. A
				retail motor fuel dealer claiming a refund should not attach to Form MFR-21 any
				invoices or other documentation supporting its claim. Instead, the dealer must
				retain all original invoices or other documentation for three years from the
				date the dealer receives a refund. The Department shall assess a dealer for any
				refund previously paid if the dealer fails to retain all invoices or other
				documentation relating to the refund for the three-year period during which it
				can be claimed.
(c) Invoices or
				other documentation must specify:
1. Actual
				date of delivery;
2. Name and
				address of purchaser;
3. Name and
				address of seller preprinted on the invoice;
4. Amount of motor fuel tax
				charged;
5. All applicable state
				and federal taxes;
6. Amount of
				metered gallons purchased, type of fuel, and total cost of fuel; and
7. Serial or sequential invoice
				numbers.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-9 - MOTOR FUEL AND ROAD TAXES › Subject 560-9-1 - MOTOR FUEL TAX › Rule 560-9-1-.02 - Preservation of Distributor Records

Current through Rules and Regulations filed through June 27, 2024
(1)
General.
(a) A distributor is required to preserve
				sales and purchase records upon which its motor fuel tax report is based for
				three years from the return due date or filing date, whichever is later, plus
				any time period included as a result of waivers or jeopardy
				assessments.
(b) A distributor's
				failure to provide records demanded for audit purposes will extend the
				three-year record retention requirement until all records have been
				provided.
(c) Records may be kept
				on microfilm, microfiche, or any other electronic or condensed information
				retrieval system acceptable to the Georgia Department of Revenue and must be
				made available for inspection or audit by the Department.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-9 - MOTOR FUEL AND ROAD TAXES › Subject 560-9-1 - MOTOR FUEL TAX › Rule 560-9-1-.03 - Distributor Quarterly and Annual Tax Reports

Current through Rules and Regulations filed through June 27, 2024
(1)
Quarterly filing requirements.
(a) A distributor may file its motor
				fuel tax reports on a quarterly basis using Form MFD-04 if its total motor fuel
				tax liability equals or is less than $500 for any calendar quarter.
(b) Quarterly motor fuel tax reports and all
				tax due must be filed on or before the 20th day of the month following the
				close of each calendar quarter in order to be considered timely
				filed.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-9 - MOTOR FUEL AND ROAD TAXES › Subject 560-9-1 - MOTOR FUEL TAX › Rule 560-9-1-.04 - Calculation of Compressed Petroleum Gas Usage

Current through Rules and Regulations filed through June 27, 2024
Where it is impossible, for tax compliance purposes, to
				 accurately gauge or measure the amount of compressed petroleum gas gallonage
				 consumed for highway use, the Georgia Department of Revenue shall determine the
				 amount of motor fuel excise taxes due in gallons using the following allowances
				 and measurements:
(a)Trucks with more
				than two axles: 5 miles per gallon.
(b)Tank Wagons and two-axle vehicles weighing
				at least one ton: 7 miles per gallon.
(c)Trucks weighing less than one ton and
				passenger vehicles: 14 miles per gallon.
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-9 - MOTOR FUEL AND ROAD TAXES › Subject 560-9-1 - MOTOR FUEL TAX › Rule 560-9-1-.05 - Distributor's Loss of Motor Fuel Prior to Accrual of Tax

Current through Rules and Regulations filed through June 27, 2024
(1) All distributors must report losses of
				motor fuel sustained due to fire, theft, spillage, spoilage, leakage, or any
				other provable cause when filing a tax report for the period during which such
				loss occurred.
(2) The filing of a
				tax report indicating a loss does not assure credit for such loss, but failure
				to report such loss promptly may result in the Georgia Department of Revenue's
				refusal of credit.
(3) A
				distributor must provide the Department with an affidavit explaining the facts
				pertaining to the specific acts causing the loss, along with related insurance
				documentation and such other evidence as required by the Department.
O.C.G.A. Sec.
				  48-2-12.