reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.01 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  3-2-2,  48-2-12, 48-17-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.02 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  3-2-2,  48-2-12,  48-17-1, 48-17-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.03 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  3-2-2,  48-2-12,  48-17-1, 48-17-12, 48-17-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  3-2-2,  48-2-12, 48-17-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.05

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› Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12, 48-17-9.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12, 48-17-9, 48-17-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12, 48-17-9.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.10 - Repealed

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

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12, 48-17-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-14.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12, 48-17-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-17 - REPEALED › Rule 560-2-17-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12, 48-17-12, 48-17-4, 48-17-13.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.01

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.02

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.03

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.04

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.05

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.06

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.07

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.08

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.09

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.10

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.11

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.12

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.13

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-18 › Rule 560-2-18-.14

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.01

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.02

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.03

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.04

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.05

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.06

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.07

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-19 › Rule 560-2-19-.08

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §
											48-2-12, 2013 Ga. Laws 15.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-20 - STATE OPERATION ASSESSMENT › Rule 560-2-20-.01 - Adult Entertainment State Operation Assessment

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the adult
				entertainment state operation assessment under O.C.G.A. §
									15-21-209.
(2)
Definitions.
As used in this
				regulation, the term "adult entertainment establishment" shall have the same
				meaning as in O.C.G.A. §
									15-21-201.
(3)
Required Return.
(a) By April 30 of each calendar year and
				using Form AE-SOA, each adult entertainment establishment shall pay to the
				Department a state operation assessment equal to the greater of 1 percent of
				the previous calendar year's Georgia gross revenue or $5,000.00. The previous
				year's Georgia gross revenue of an adult entertainment establishment shall be
				determined in the same manner as Georgia gross receipts are determined pursuant
				to O.C.G.A. §
										48-7-31 but shall always be determined on a calendar year basis regardless of the tax
				year of the adult entertainment establishment.
(b) The adult entertainment establishment
				shall use the Georgia Tax Center to file Form AE-SOA and pay the tax. No other
				filing or payment method shall be permitted. No extension to file or pay shall
				be granted by the Department.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-1 - ADMINISTRATION › Rule 560-3-1-.01 - Organization

Current through Rules and Regulations filed through June 27, 2024
The Fiscal Operations Division is organized into three (3)
				 sections:
(a) Accounting
(b) Revenue Stamp Control;
(c) Department Services.
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1937-38, Extra Sess., pp. 103,
et
				 seq.
, as amended; Ga. Code Ann., Sec.
				 58-1022.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-1 - ADMINISTRATION › Rule 560-3-1-.02 - Accounting Section

Current through Rules and Regulations filed through June 27, 2024
(1)
				Collections. This section accepts all revenue collections, makes bank deposits,
				maintains controls on the collections and remits them to the State Treasurer;
				prepares statistical reports from revenue collection data.
(2) Disbursements. This section assimilates
				and pre-audits data necessary to effect payment on general account; codes,
				computes and disburses all Department payroll and travel expenses; issues
				refunds on revenue collection accounts; approves Department purchase order
				requisitions.
(3) Budget. The
				Accounting Section prepares budget information for the Executive
				Office.
(4) Miscellaneous. The
				section holds for safekeeping an account for all Department bonds, leases,
				insurance policies and safekeeping receipts for securities pledged by State
				Depositories to indemnify the Department against losses for deposited revenue
				funds.
Ga. L. 1937-38 Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1937-38, Extra Sess., pp. 103,
et
				 seq.
, as amended; Ga. Code Ann., Sec.
				 58-1022.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-1 - ADMINISTRATION › Rule 560-3-1-.03 - Revenue Stamp Control Section

Current through Rules and Regulations filed through June 27, 2024
This section handles the revenue collection from the sale of
				 revenue stamps for tobacco, liquor, and beer taxes. Requisitions are filled
				 from mail orders and in person sales are made to local
				 vendors.
Ga. L 1937-38 Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1937-38 Extra Sess., pp. 103,
et
				 seq.
, as amended; Ga. Code Ann., Sec.
				 58-1022.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-1 - ADMINISTRATION › Rule 560-3-1-.04 - Department Services Section

Current through Rules and Regulations filed through June 27, 2024
This section maintains records on the withholding tax refund
				 account; maintains records and inventory control for all Revenue Department
				 property; keeps the Revenue Department storage warehouse; handles bulk mail and
				 office supplies.
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1937-38 Extra Sess., pp. 103,
et
				 seq.
, as amended; Ga. Code Ann., Sec.
				 58-1022.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.01 - Reissuance of Refund Checks

Current through Rules and Regulations filed through June 27, 2024
(1) When a taxpayer alleges that the
				endorsement on a refund check is a forgery, he or she must complete and submit
				a notarized affidavit with the Department stating any known facts. The
				affidavit and the original refund check will be forwarded to the fraud
				department of the financial institution used by the Department at the time the
				refund was issued. Once the financial institution has determined a resolution,
				the taxpayer's account will be updated with the results of the investigation to
				reflect whether the fraud claim will be awarded or denied. A new refund will be
				issued to the taxpayer if applicable.
(2) When a refund check has been issued and a
				replacement check is needed, the payee must request a replacement check by
				completing and submitting a form prescribed by the Commissioner to request
				reissuance. The original refund check must not have been cashed. A "stop
				payment" will be issued on the original refund check upon the Department's
				receipt of the payee's claim. The payee must destroy the original refund check
				if he or she finds or receives it after submitting the claim.
(3) If the Commissioner has issued a refund
				check to a deceased taxpayer, a claimant may request reissuance of the check.
				To request reissuance, the claimant must complete and submit a form prescribed
				by the Commissioner, along with acceptable evidentiary documents. Refund checks
				originally issued to a deceased taxpayer will only be reissued in the name of
				the surviving spouse, the estate of the deceased taxpayer, or a proper legal
				heir.
O.C.G.A.
				 §§
											48-2-35,  48-7-112,  48-7-121.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.02

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A.
				 §§
											48-2-35,  48-7-112,  48-7-121.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.03

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A.
				 §§
											48-2-35,  48-7-112,  48-7-121.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.04 - Requisition and Payment of Revenue Stamps

Current through Rules and Regulations filed through June 27, 2024
The Administrative Unit accepts requisition for stamps from
				 licensed dealers. Payment for the stamps must accompany the requisition. In
				 case of liquor stamps, payment must be in the form of a certified
				 check.
Ga. L. 1937-1938,
				 Extra Sess., pp. 103, 107, 116.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.05 - Requisition and Payment for Release of Malt Beverage Crowns

Current through Rules and Regulations filed through June 27, 2024
The Administrative Unit receives requisitions for malt
				 beverage crown lids and can tops along with a certified check in payment. Upon
				 acceptance of the requisition, a certificate is issued to the can or bottle
				 manufacturer authorizing the release of the crown lids and/ or can
				 tops.
Ga. L. 1935, p.
				 73.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.06 - Stamp Purchases

Current through Rules and Regulations filed through June 27, 2024
Licensed distributors of cigarettes shall be permitted to
				 purchase tobacco tax stamps from the State Revenue Department or its agency
				 bank on account.
Ga. L. 1937 - 1938,
				 Extra Sess., p. 77, Ga. L. 1970, p. 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.07 - Post Bond

Current through Rules and Regulations filed through June 27, 2024
Licensed tobacco distributors who are authorized to purchase
				 tobacco tax stamps from the State Revenue Department on account must first post
				 a bond with the commissioner in the amount of 110% of his purchases of such
				 stamps on account. Such bond shall be secured by cash which shall bear no
				 interest or by negotiable securities approved by the State Treasury or a surety
				 bond executed by a surety company licensed to do business in this State and
				 approved by the Commissioner.
Ga. L. 1937 - 1938,
				 Extra Sess., p. 77, Ga. L. 1970, p. 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.08 - Identification Card of Authorization

Current through Rules and Regulations filed through June 27, 2024
Licensed tobacco distributors who have complied under the
				 provisions of the law and these regulations and who are authorized by the
				 Department of Revenue to purchase tobacco tax stamps from the State Revenue
				 Department or its agency bank on account, shall first be issued an
				 Identification Card of Authorization which card shall, on the front side, be so
				 numerically coded indicating distributor's account number and other numerical
				 designation which the Commissioner may deem proper and shall also bear the
				 authorized distributor's firm name and firm address. The back side of each
				 Identification Card of Authorization shall state the terms of issuance of such
				 card.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.09 - Authorization not Transferable

Current through Rules and Regulations filed through June 27, 2024
The distributor's Identification Card of Authorization shall
				 be issued to the authorized distributor whose name appears on the bond required
				 under the laws and regulations and such card shall be non-transferable and such
				 distributor shall be fully responsible for the use of such card when purchasing
				 stamps from the Department of Revenue or its agency banks and the authorized
				 distributor shall be liable for any stamp purchases made by the use of such
				 card.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.10 - Cancellation of Authorization

Current through Rules and Regulations filed through June 27, 2024
Only one Identification Card of Authorization shall be issued
				 to each licensee complying under the provisions of the Act and the regulations
				 promulgated and such card shall remain the property of the State Revenue
				 Department and the State Revenue Commissioner reserves the right to cancel or
				 modify this authorization of credit at any time and to demand surrender of the
				 identification Card of Authorization when he deems it necessary to protect the
				 revenue.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.11 - Obligation

Current through Rules and Regulations filed through June 27, 2024
The person, corporation, or firm whose name is embossed on
				 the Identification Card of Authorization is obligated to pay on or before the
				 times specified in these regulations for all purchases made by anyone using
				 said firm's Identification Card of Authorization and the obligation shall end
				 only upon the surrender of the Identification Card of Authorization to the
				 State Revenue Commissioner.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.12 - Method of Payment

Current through Rules and Regulations filed through June 27, 2024
Tobacco Tax stamps purchased by licensed tobacco distributors
				 on account during any month shall be paid for in full on or before the 20th day
				 of the month following the month of purchase, except that on or before June
				 20th of any fiscal year the licensed tobacco distributor shall pay for, in its
				 entirety, any liability for the purchase of tobacco tax stamps due and owing at
				 that time, and for the remainder of the month of June of any fiscal year, shall
				 pay cash for tobacco revenue stamps. The Commissioner may require such payments
				 to be by cashier's check or certified check when he deems it necessary to
				 protect the revenue. No distributor may purchase stamps on account from
				 designated banks or the Department of Revenue from the 20th day of June until
				 the 1st day of July during each fiscal year. All sales of tobacco revenue
				 stamps from June 20th to July 1st of each fiscal year may be purchased only
				 from the Department of Revenue for CASH ONLY.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.13 - Cancellation of Authorization

Current through Rules and Regulations filed through June 27, 2024
The Commissioner may cancel without notice any permit issued
				 under the provisions of these regulations if the licensed tobacco distributor
				 fails or refuses to make payment for the stamps purchased during the calendar
				 month on or before the 20th day of the month next succeeding or shall fail or
				 refuse to make payment in its entirety when liability for the purchase of
				 tobacco tax stamps due or owing on or before June 20th of any fiscal year or if
				 the licensed tobacco distributor fails or refused to comply with the rules and
				 regulations adopted under authority of this Act.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.14 - Place of Purchase

Current through Rules and Regulations filed through June 27, 2024
Licensed tobacco distributors who are authorized to purchase
				 tobacco tax stamps on account and who elect to purchase tobacco tax stamps from
				 authorized banks located in the State shall advise the Revenue Department in
				 writing of which bank authorized to sell revenue stamps from which he desires
				 to purchase on account and may not purchase on account from any other bank
				 other than the one he selects.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.15 - Fuson Stamps Only

Current through Rules and Regulations filed through June 27, 2024
Each bank designated to sell Georgia cigarette revenue stamps
				 shall sell fuson stamps only and such sales shall be complete rolls of 30,000
				 stamps each and no rolls shall be broken or sold in partial roll
				 quantities.
Ga. L. 1937-33, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.16 - Authority to Receive

Current through Rules and Regulations filed through June 27, 2024
Each bank receiving stamps from the Department of Revenue
				 shall appoint a person or persons authorized to receive and handle such stamps
				 and such person shall sign each requisition and receipt form provided by the
				 Department upon delivery of such stamps.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.17 - Sales and Delivery

Current through Rules and Regulations filed through June 27, 2024
Every employee of the designated banks authorized to handle,
				 receive or sell cigarette revenue fuson stamps shall, upon accepting
				 requisition for stamps from licensed wholesale cigarette distributors, sell and
				 deliver such stamps either on account or upon payment by the wholesaler or his
				 agent, an amount equal to the sum of $2400.00 per roll less 3% discount and
				 shall enter on the wholesale requisition form in the space provided the name
				 and address of the issuing bank, the name of the person selling such stamps,
				 and shall show on the requisition whether such sale was "CASH" or "ON ACCOUNT",
				 and shall furnish the purchaser a copy of the requisition, such copy being
				 designated "Distributor's Copy".
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.18 - Daily Report

Current through Rules and Regulations filed through June 27, 2024
Each bank designated to sell Georgia fuson revenue stamps
				 shall daily forward to the Administrative Unit, Georgia Department of Revenue,
				 two copies of the wholesaler's requisition for stamps for each sale made during
				 such day and attach two copies of the daily cigarette revenue stamp
				 transactions report; such report shall be furnished on forms supplied by the
				 Administrative Unit, shall be signed by a responsible employee of the bank, and
				 shall show the number of rolls of cigarette fuson stamps on hand at the
				 beginning of the day for which the report is made, the number of rolls of
				 cigarette fuson stamps received the same day from the Georgia Department of
				 Revenue, the names of licensed wholesale cigarette distributors to whom the
				 stamps were sold, the number of rolls sold to each such distributor on account,
				 the number of rolls of fuson stamps sold to each such distributor for cash, and
				 the number of rolls of stamps on hand at the end of the day.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.19 - Deposits

Current through Rules and Regulations filed through June 27, 2024
Each designated bank shall immediately upon receipt of funds
				 for cigarette stamps, deposit such funds in an established account at the
				 designated bank, such account to be designated "State of Georgia--Department of
				 Revenue--Cigarette Tax Account", and shall promptly record and forward to the
				 Administrative Unit, Georgia Department of Revenue, a deposit ticket for each
				 transaction made during the report day.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.20 - Transfer for Cash Funds

Current through Rules and Regulations filed through June 27, 2024
Each designated bank, shall transfer all funds on balance
				 from such account to the Fiscal Control Bank on or before the 27th day of each
				 month, such funds being funds for cigarette revenue stamps sold to distributors
				 for CASH ONLY and not on account.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended: Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.21 - Transfer Account Funds

Current through Rules and Regulations filed through June 27, 2024
Each designated bank shall receive payment on or before the
				 20th day of the month following the month of purchase on account, from all
				 distributors who have purchased such stamps on account from such designated
				 bank the previous month and shall transfer all such funds collected to the
				 Fiscal Control Bank no later than the 5th day of the month following collection
				 except such funds must be transferred to the Fiscal Control Bank no later than
				 the 20th day of each June of the fiscal year.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.22 - Audit

Current through Rules and Regulations filed through June 27, 2024
For the purpose of auditing and inventorying for the end of
				 each fiscal year, no bank shall sell revenue stamps on days during the month of
				 June subsequent to the 20th day of June and prior to July
				 1st.
Ga. L. 1937-38, Extra
				 Sess., p. 77, as amended; Ga. L. 1970, p.
				 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.23 - Authorized Tobacco Distributor List

Current through Rules and Regulations filed through June 27, 2024
The Department of Revenue shall furnish each designated bank
				 authorized to sell cigarette stamps, a list of all licensed wholesale cigarette
				 distributors authorized to purchase such stamps on account and a list of all
				 licensed wholesale cigarette distributors authorized to purchase such stamps
				 for cash only and no bank shall sell to any firm such stamps requested by any
				 firm not shown on such list nor shall make such stamp sales in any manner not
				 authorized by the Department of Revenue. The Department of Revenue shall notify
				 each bank in writing of the removal or addition of any firm authorized to
				 purchase such stamps and shall specify to each bank whether such firm is
				 authorized to purchase on account or for cash only.
Ga. L. 1937 - 1938,
				 Extra Sess., p. 77, Ga. L. 1970, p. 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.24 - Credits

Current through Rules and Regulations filed through June 27, 2024
Each designated bank shall accept requisition for stamps only
				 for cash or on account if properly authorized and may not accept credits
				 against any order for stamps. All credits offered against stamp purchases must
				 be submitted by the cigarette wholesaler to the Department of Revenue and may
				 not be tendered through designated banks.
Ga. L. 1937 - 1938,
				 Extra Sess., p. 77, Ga. L. 1970, p. 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-2 - SUBSTANTIVE REGULATIONS › Rule 560-3-2-.25 - Effective Date

Current through Rules and Regulations filed through June 27, 2024
Rule Nos.
				  560-3-2-.06,  560-3-2-.07, 560-32-.08,
				  560-3-2-.09,  560-3-2-.10,  560-3-2-.11,  560-3-2-.12,  560-3-2-.13, 560-32-.14,
				  560-3-2-.15,  560-3-2-.16,  560-3-2-.17,  560-3-2-.18,  560-3-2-.19, 560-32-.20,
				  560-3-2-.21,  560-3-2-.22,  560-3-2-.23,  560-3-2-.24  shall become effective
				 on July 1, 1970.
Ga. L. 1937 - 1938,
				 Extra Sess., p. 77, Ga. L. 1970, p. 146.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-3 - FISCAL OPERATIONS DIVISION › Subject 560-3-3 - FORMS › Rule 560-3-3-.01 - Form 550 (Modified)

Current through Rules and Regulations filed through June 27, 2024
This form may be obtained from the Income Tax Withholding
				 Refund Section of The Internal Administration Unit, Trinity-Washington
				 Building, Atlanta, Georgia 30334. This form is used to obtain a new check to
				 replace a lost refund check.
Ga. L. 1937-38, Extra
				 Sess., pp. 77
et seq.
, as amended Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1937-38, Extra Sess., pp. 103,
et
				 seq
as amended Ga. Code Ann., Sec.
				 58-1022.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-1 - ADMINISTRATION › Rule 560-5-1-.01 - Organization

Current through Rules and Regulations filed through June 27, 2024
This office consists of a Chief Special Investigator, an
				 Administrative Secretary, Special Investigators and such other staff as is
				 necessary to conduct the affairs of the office.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-1 - ADMINISTRATION › Rule 560-5-1-.02 - Chief Special Investigator

Current through Rules and Regulations filed through June 27, 2024
All reports by Special Investigators must be approved by the
				 Chief Special Investigator. He also supervises work of all other employees and
				 performs such other duties as from time to time may be delegated to him by the
				 Commissioner or his Deputies. The Chief Special Investigator also shares an
				 equal workload regarding investigations conducted by this office. The Chief
				 Special Investigator reports to the Commissioner, the Deputy Commissioner, and
				 the Deputy for Administration.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-1 - ADMINISTRATION › Rule 560-5-1-.03 - Administrative Secretary

Current through Rules and Regulations filed through June 27, 2024
The Administrative Secretary prepares all reports of
				 investigations on completion by the Special Investigators and performs other
				 assignments in office operations.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-1 - ADMINISTRATION › Rule 560-5-1-.04 - Special Investigators

Current through Rules and Regulations filed through June 27, 2024
These Investigators conduct investigations assigned by the
				 Chief Special Investigator, the Commissioner or his Deputies. The reports are
				 usually written and, when necessary, are documented with exhibits to verify
				 their accuracy.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-1 - ADMINISTRATION › Rule 560-5-1-.05 - Investigations Confidential

Current through Rules and Regulations filed through June 27, 2024
Due to the nature of the assigned duties of all personnel of
				 this office, all investigations must be confidential.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-2 - SUBSTANTIVE RULES › Rule 560-5-2-.01 - Investigation of Personnel

Current through Rules and Regulations filed through June 27, 2024
At the direction of the Commissioner of Revenue or his
				 Deputies, investigations are made to determine that Personnel of all Divisions
				 of the Department of Revenue honestly and faithfully perform all duties
				 entrusted to them.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-2 - SUBSTANTIVE RULES › Rule 560-5-2-.02 - Employees Report of Irregularities

Current through Rules and Regulations filed through June 27, 2024
All personnel of the Department of Revenue having any
				 information of any irregularity shall report it immediately to Special
				 Investigations. Any person in this Department who fails to report such
				 information could be dismissed for cause by the Commissioner. All reports,
				 complaints and allegations concerning employees shall be made known by Special
				 Investigations to the Commissioner, Department of Revenue, or his
				 Deputies.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-2 - SUBSTANTIVE RULES › Rule 560-5-2-.03 - Reports or Complaints Against Commissioner

Current through Rules and Regulations filed through June 27, 2024
All reports, complaints or allegations against the
				 Commissioner shall be made directly to the Governor with no duty to apprise the
				 Commissioner of the contents thereof.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-2 - SUBSTANTIVE RULES › Rule 560-5-2-.04 - Report of Irregularities by Public

Current through Rules and Regulations filed through June 27, 2024
All members of the public are urged to report any information
				 concerning irregularities in tax matters or in the work or behavior of the
				 employees of the Revenue Department to Special Investigations,
				 Trinity-Washington Building, Atlanta, Georgia. All such information shall be
				 held confidential and shall not be released without the consent of the person
				 supplying the information. Special Investigations will coordinate with all
				 Divisions of the Revenue Department which may be involved in an
				 investigation.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-2 - SUBSTANTIVE RULES › Rule 560-5-2-.05 - Procedures for Investigations

Current through Rules and Regulations filed through June 27, 2024
Requests for investigations to be conducted by Special
				 Investigations are made by the Governor's Office, the Commissioner or his
				 Deputies or Division Directors. When applicable, the Chief Special Investigator
				 obtains approval prior to conducting these investigations, from the
				 Commissioner or his Deputies. On completion of the investigation, copies of the
				 report are forwarded to the Commissioner and others designated by him. This
				 procedure shall be followed except in pre-employment investigations requested
				 by the Personnel Administrator.
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 560-5 - SPECIAL INVESTIGATIONS › Subject 560-5-2 - SUBSTANTIVE RULES › Rule 560-5-2-.06 - Other Assigned Investigations

Current through Rules and Regulations filed through June 27, 2024
At the direction of the Governor's Office, the Commissioner,
				 his Deputies or the Division Directors, Special Investigations is assigned
				 other confidential investigations. On completion of these investigations,
				 reports are made in either written or oral form, directly to the Commissioner
				 or the requesting agency, as appropriate. Due to the confidential nature of
				 these investigations, they are generally made by the Chief Special
				 Investigator; however, they may be conducted by a Special
				 Investigator.
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 560-6 - COMPLIANCE DIVISION › Subject 560-6-1 - ADMINISTRATIVE RULES AND REGULATIONS › Rule 560-6-1-.01 - Public Auction of Seized Personal Property

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
O.C.G.A. §
									48-2-55 permits the Georgia Department of Revenue to levy and conduct judicial sales in
				the manner provided by law for sales by sheriffs and constables. The Department
				uses public auctions, public internet auctions, and sealed bids as a collection
				mechanism when taxes are not fully paid from a delinquent taxpayer. This
				regulation sets forth the procedures for conducting these types of judicial
				sales and related procedures upon the Department's levy and seizure of personal
				property.
(2)
Definitions
(a) "Commissioner"
				means the commissioner of the Georgia Department of Revenue or the
				commissioner's appointed designee.
(b) "Department" means the Georgia Department
				of Revenue.
(c) "Designated agent"
				is any agent that the Department deems to be qualified and equipped to
				undertake and facilitate the sale of seized property.