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› Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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› Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.01 - Application for License - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) To be licensed as a distributor of loose
				tobacco, smokeless tobacco, cigars, little cigars or cigarettes each person
				shall apply to the commissioner.
a. Such
				application shall be submitted before July 1 on forms provided for that purpose
				by the commissioner. Using the Georgia Tax Center, accessible through the
				Department's website at extax.dor.ga.gov, an individual must apply for a
				tobacco license for the fiscal year and annually renew the license.
b. An application for an initial license
				shall include:
i. An application fee of
				$250.00.
ii. Payment of the
				licensing fee and a bond, on a form provided by the commissioner, in an amount
				equal to $5,000.00.
c.
				The license for a distributor shall be for the date of issuance until following
				June 30.
d. A renewal application
				shall include:
i. A renewal fee of
				$10.00.
ii. Payment of the
				licensing fee and a bond, on a form provided by the commissioner, in an amount
				equal to one percent (1%) of gross sales of loose tobacco, smokeless tobacco,
				cigars, little cigars, or cigarettes during the preceding license year. In no
				circumstance shall the licensing fee be more than $1,000.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.02 - License; Nonresident Applicant - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) A nonresident person of this state may be
				licensed to distribute loose tobacco, smokeless tobacco, cigars, little cigars,
				or cigarettes at wholesale in this state and to purchase and affix Georgia
				loose tobacco, smokeless tobacco, cigar, and cigarette tax stamps, or to pay
				loose tobacco, smokeless tobacco, cigar, or little cigar taxes under the
				alternate method provided that the state of residence of the nonresident
				applicant reciprocates the privilege to a resident of this state.
(2) A nonresident applicant shall agree:
(a) In a form satisfactory to the
				commissioner, to submit to the commissioner's regulatory authority with respect
				to its person, activities, and place or places of business outside this state
				as fully and completely as if such activities, place or places of business were
				located in this state.
(b) To
				submit all books, account, and records for examination by the commissioner or a
				duly authorized agent during reasonable business hours.
(c) To comply faithfully with all rules and
				regulations hereafter promulgated by the commissioner, in particular those
				concerning nonresident distributors, their activities, and places of
				business.
(d) To be subject to
				service of process in accordance with the provisions of the Code relating to
				any matter involving taxes imposed by the Code.
(e) That any violation of any law of this
				state, or any applicable rule or regulation, shall be cause for revoking any
				license issued and forfeiture of the bond.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.03 - Representative License - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) No person, as an employee or otherwise of
				a distributor shall engage in selling loose tobacco, smokeless tobacco, cigars,
				little cigars, or cigarettes, to dealers in this State for resale unless such
				person is licensed by the commissioner.
(2) No person shall be a salesperson or
				representative of a licensed distributor unless:
(a) The employing distributor shall have
				notified the Department of the person's appointment as a
				representative.
(b) The
				representative has completed and filed under oath an application for a permit
				in a form prescribed by the commissioner.
(c) The representative has received a permit
				for which the application was made from the commissioner. The permit shall
				expire upon notice to the commissioner by the manufacturer that it no longer
				employs the representative.
(d) No
				fee shall be required for the license and the license shall not be transferable
				to any other person.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.04 - Sale Without Tax Stamp; Notification - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) No distributor shall sell or deliver to
				any other distributor or dealer:
(a) Any
				cigarettes which do not bear the required tax stamps.
(b) Any loose tobacco, smokeless tobacco,
				cigars, or little cigars for which tax has not been paid under the alternate
				method.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.05 - Shipment by Nonresident Non-manufacturer - Distributor

Current through Rules and Regulations filed through June 27, 2024
Every distributor, who is not a dealer, in this state, who
				 receives any shipment of loose tobacco, smokeless tobacco, cigars, little
				 cigars, or cigarettes from any nonresident who is not the manufacturer of the
				 loose tobacco, smokeless tobacco, cigars, or cigarettes, shall file a report of
				 the shipment no later than three business days from receipt of such tobacco
				 products with the commissioner on forms provided by the
				 commissioner.
O.C.G.A. Secs.
				  48-11-3,  48-11-5,  48-11-8,  48-11-11.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.06 - Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) Taxes on loose tobacco, smokeless
				tobacco, cigars, and little cigars shall not be paid by affixing tax stamps
				thereon, but by filing monthly reports on all loose tobacco, smokeless tobacco,
				and cigars received, purchased, possessed, consumed, handled, distributed, or
				used within this state during such period.
(2) Distributors and persons deemed to be
				distributors pursuant to O.C.G.A. §
									48-11-2 shall file monthly reports on a form provided by the commissioner on or before
				the tenth day of each month.
(3)
				The report shall contain:
(a) The number of
				cigars, containers of loose tobacco or smokeless tobacco purchased or received
				during the report period.
(b) The
				wholesale cost price of all loose tobacco, smokeless tobacco, and cigars
				purchased or received during the report period.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.07 - Cigarettes - Tax Stamping Methods and Discounts - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) Licensed
				Distributors of cigarettes shall use only tax stamping methods and tax stamps
				approved by the Commissioner.
(2)
				The Commissioner adopts one uniform single bracket for discounts concerning
				cigarette stamps.
(3) For the
				single bracket, licensed distributors of cigarettes shall be allowed to:
(a) Purchase cigarette tax stamps at a
				discount of four percent (4%) of the face value of the cigarette stamps
				purchased.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.08 - Claims for Refund or Credit - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) The commissioner will refund the cost
				price of stamps affixed to any package of cigarettes or will refund the tax
				paid on cigars, little cigars, cigarettes, loose tobacco, or smokeless tobacco
				under the alternate method when it is shown to the commissioner's satisfaction
				that any of these products:
(a) Have become
				unfit for use, consumption, or sale.
(b) Have been destroyed or shipped out of
				this state and then were destroyed.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.09 - Report of Loss, Damage, and Refusal of Non-Tax Paid Tobacco Products - Distributor

Current through Rules and Regulations filed through June 27, 2024
All distributors shall file within twenty-four (24) hours,
				 exclusive of weekends and federal and state holidays, reports of all losses and
				 damages in transit of non-tax-paid loose tobacco, smokeless tobacco, cigars,
				 little cigars, and cigarettes, and of all non-tax-paid loose tobacco, smokeless
				 tobacco, little cigars, cigars, and cigarettes refused or returned to the
				 carrier on forms, electronic or otherwise, provided by the
				 commissioner.
O.C.G.A. Sec.
				  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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.10 - Conducting Business in Multiple States - Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) A distributor who conducts business in
				multiple states including Georgia, and in the course of its business possesses
				at the same location both Georgia stamped cigarettes and cigarettes stamped for
				sale in another state shall store cigarettes stamped for sale in another state
				in a locked separate room, locker, cage, or area to prevent commingling with
				Georgia stamped cigarettes.
(2) In
				this state, a distributor who is licensed to sell cigarettes in multiple states
				is prohibited from selling over-the-counter any cigarettes not bearing Georgia
				stamps.
(3) A distributor who
				conducts business in multiple states including Georgia, and in the course of
				its business possesses at the same location both loose tobacco, smokeless
				tobacco and cigars for sale in Georgia and loose tobacco, smokeless tobacco and
				cigars for sale in another state shall store the loose tobacco, smokeless
				tobacco and cigars for sale in another state in a locked separate room, locker,
				cage, or area to prevent commingling with loose tobacco, smokeless tobacco and
				cigars to be sold in Georgia.
O.C.G.A. Secs.
				  48-11-3 to 
				  48-11-5.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.11 - Promotional Activities- Distributor

Current through Rules and Regulations filed through June 27, 2024
(1) Every person engages in promotional
				activities n this state on behalf of a distributor of loose tobacco, smokeless
				tobacco, cigars, little cigars, or cigarettes, shall do so only if licensed by
				the commissioner.
(2) Each person
				shall apply for a license for a period commencing from date of issuance of the
				license until June 30 prior to engaging in "promotional activities."
(a) A renewal license application must be
				filed prior to June 15 or the application will be considered an initial
				application.
(b) Applications shall
				be completed on a form provided by the commissioner.
(c) The license fee shall be $10.00 per
				license, per period, and shall be remitted in the form of a certified check or
				money order.
(d) Licenses are not
				transferable to any other person.
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-3 - DISTRIBUTOR PROVISIONS › Rule 560-8-3-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.01 - Application for License - Manufacturer or Importer

Current through Rules and Regulations filed through June 27, 2024
(1) To be licensed as a manufacturer or
				importer of tobacco products each person shall apply to the commissioner.
a. The term shall be for a period commencing
				the date of issuance of the license through June 30.
b. Such application shall be submitted before
				July 1 on forms adopted by the commissioner for that purpose.
c. Using the Georgia Tax Center, accessible
				through the Department's website at extax.dor.ga.gov, an individual must apply
				for a tobacco license for the fiscal year and annually renew the
				license.
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.02 - Representative or Salesperson License-Manufacturer or Importer

Current through Rules and Regulations filed through June 27, 2024
(1) No person, as
				an employee or otherwise of a manufacturer, shall engage in selling in this
				state, loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes
				to distributors in this state unless such person is licensed.
(2) No person shall be a salesperson or
				representative of a licensed manufacturer unless:
(a) The employing manufacturer shall have
				notified the Department of the person's appointment as a
				representative.
(b) The
				representative has completed and filed under oath an application for a permit
				as such in the form provided by the commissioner.
(c) The representative has received the
				permit for which the application is made from the commissioner. The permit
				shall expire upon notice to the commissioner by the manufacturer that it no
				longer employs the representative.
(d) A ten dollar ($10.00) fee shall be
				required for the license and the license shall not be transferable to any other
				person.
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.03 - Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes - Manufacturer or Importer

Current through Rules and Regulations filed through June 27, 2024
(1)
				Tax must be paid on all loose tobacco, smokeless tobacco, cigars, little
				cigars, and cigarettes distributed as samples.
(2) Manufacturers and importers may
				distribute samples inside this state without having tax stamps affixed
				thereon.
(3) The tax due on sample
				loose tobacco, smokeless tobacco, cigars, and cigarettes must be paid to the
				commissioner by the manufacturer or importer on or before the tenth day of each
				month for all samples received during the previous month.
(4) The manufacturer or importer shall submit
				to the commissioner invoices for all shipments of samples for the preceding
				month along with payment of all tax due.
(5) All packages or containers of samples
				must have written thereon the words "Not For Sale", or a similar statement,
				indicating that such samples are not for sale. All packages of sample
				cigarettes must contain a minimum of two cigarettes.
O.C.G.A. Secs.
				  48-11-2,  48-11-3.
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.04 - Promotional Activities; Licensing - Manufacturer or Importer

Current through Rules and Regulations filed through June 27, 2024
(1) Every person
				engaged in promotional activities in this state on behalf of a manufacturer or
				importer of loose tobacco, smokeless tobacco, cigars, little cigars, or
				cigarettes, shall do so only if licensed by the commissioner.
(2) A person shall apply and obtain a license
				for a period commencing the date of issuance and ending June 30 prior to
				engaging in "promotional activities."
(a) A
				renewal license application must be filed prior to June 1.
(b) Applications shall be completed on a form
				provided by the commissioner.
(c)
				The license fee shall be $10.00 per license, per period, and shall be remitted
				in the form of a certified check or money order.
(d) Licenses are not transferable to any
				other person.
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.24 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.25 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.26 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-4 - MANUFACTURER/IMPORTER PROVISIONS › Rule 560-8-4-.27 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.01 - Cigar and Cigarette Vending Machine Route Person License - Vending Machines

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any person who services loose tobacco, smokeless tobacco, cigars, little
				cigars, and cigarette vending machines, or delivers loose tobacco, smokeless
				tobacco, cigars, and cigarettes to such machines must be licensed as a loose
				tobacco, smokeless tobacco, cigars, little cigars, and cigarette vending
				machine route person.
(2) No
				individual shall be a vending machine route person unless:
(a) The employing distributor shall have
				notified the Department of the person's appointment as a vending machine route
				person.
(b) The vending machine
				route person has completed and filed under oath an application for a permit as
				such on a form provided by the commissioner.
(c) The vending machine route person has
				received the permit for which the application was made from the commissioner.
				The permit shall expire upon notice to the commissioner by the distributor that
				it no longer employs the vending machine route person or by order of the
				commissioner.
(d) No fee shall be
				required for the license and the license shall not be transferable to any other
				person.
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.02 - Loose Tobacco, Smokeless Tobacco, Cigar or Cigarette Vending Machines- Vending Machines

Current through Rules and Regulations filed through June 27, 2024
(1)
				Every cigarette, cigar, little cigar, loose tobacco, or smokeless tobacco
				vending machine purchased or transported into this state for use in this state
				shall be of such design as to provide:
(a) A
				glass-covered opening of such dimensions as to permit visibility of not less
				than three packages of loose tobacco, smokeless tobacco, cigars, little cigars,
				or cigarettes in each column across either the front or rear panel of the
				vending machine in order to provide a clear view of the loose tobacco,
				smokeless tobacco, cigars, little cigars, or cigarettes being sold.
(b) The cigarettes to be sold from the
				vending machine shall be so stamped and inserted that the tax stamps on the
				individual packages shall be clearly visible from the outside of the machine
				through said opening.
(c) If loose
				tobacco, smokeless tobacco, cigars, or little cigars for which tax has been
				paid under the alternate method are dispensed by the machine, the operator of
				such machine upon inspection must present evidence to prove that the tax on
				such loose tobacco, smokeless tobacco, or cigars has been paid.
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.03 - Sales from Vending Machines -Vending Machines

Current through Rules and Regulations filed through June 27, 2024
(1) Any person who maintains in such person's
				place of business a vending machine which dispenses cigarettes, tobacco
				products, or tobacco related objects shall place or cause to be placed in a
				conspicuous place on such vending machine a sign containing the following
				statement:
"THE PURCHASE OF CIGARETTES, TOBACCO PRODUCTS, OR TOBACCO
				 RELATED OBJECTS FROM THIS VENDING MACHINE BY ANY PERSON UNDER 18 YEARS OF AGE
				 IS PROHIBITED BY LAW."
(2)
				It shall be a violation for any person holding any license issued pursuant to
				the Code and these regulations and who maintains in such person's place of
				business a vending machine which dispenses cigarettes, tobacco products, or
				tobacco related objects to allow a minor to operate a vending machine which
				dispenses cigarettes or tobacco related objects.
(3) The sale or offering for sale of
				cigarettes or tobacco related objects from vending machines shall not be
				permitted except in locations which are not readily accessible to minors,
				including but not limited to:
(a) Factories,
				businesses, offices, and other places which are not open to the general
				public;
(b) Places open to the
				general public that do not admit minors.
(c) Places where alcoholic beverages are
				offered for sale.
(d) In areas
				which are not in the immediate vicinity, plain view, and under the continuous
				supervision of the proprietor of an establishment or an employee who can
				observe the purchase of cigarettes, tobacco products, and tobacco related
				objects from the vending machine; and
(e) In rest areas adjacent to roads and
				highways of the state.
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.04 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.05 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-5 - VENDING MACHINES › Rule 560-8-5-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
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 560-8-6 - ADMINISTRATIVE HEARINGS › Rule 560-8-6-.01 - Applicability of Rules - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
(1) The Rules in this Chapter shall apply to
				and govern administrative hearings held by the Department pursuant to the
				provisions of Chapter 11 of Title 48 regarding tobacco, alternative nicotine,
				and vapor products.
(2) All
				administrative hearings shall be conducted in conformity with the Department's
				rules and regulations as promulgated herein and consistent with the provisions
				of the Georgia Administrative Procedure Act.
O.C.G.A. §§
											48-2-12,  48-11-4,  48-11-18
.
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-.02 - Hearings - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
(1) Any person aggrieved by any action of the
				commissioner or the commissioner's duly authorized agent may apply to the
				commissioner for a hearing, in writing, no later than ten (10) days after the
				notice of the action is delivered. The application shall set forth the reasons
				why the hearing should be granted and the manner of relief sought.
(2) The commissioner shall notify the
				applicant of the time and place fixed for the administrative hearing. After the
				hearing, the commissioner may make an order as may appear to the commissioner
				to be just and lawful and shall furnish a copy of the order to the
				applicant.
(3) The commissioner at
				any time, by notice in writing, may order an administrative hearing and require
				the taxpayer or any other person whom the commissioner believes to be in
				possession of information concerning any manufacture, importation, use,
				consumption, storage, or sale of cigars, little cigars, cigarettes, loose or
				smokeless tobacco, alternative nicotine products, or vapor products which
				haveescaped taxation, to appear before the commissioner or the commissioner's
				duly authorized agent and present any specific books of account, papers, or
				other documents for examination under oath concerning the matter at
				issue.
O.C.G.A.
				 §§
											48-2-12,  48-11-4,  48-11-18.
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-.03 - Appeals of Commissioner's Order - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
Any person aggrieved because of any action or decision of the
				 commissioner, after an administrative hearing has been conducted, may appeal
				 the decision to the superior court of the county in which the appellant
				 resides.
O.C.G.A. Secs.
				  48-2-12,  48-11-4,  48-11-18.
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-.04 - Persons Authorized to Hold Hearings; Authority of Hearing Officer - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
(1)
				Administrative hearings referenced in these rules will be held by a hearing
				officer appointed by the commissioner to hear such cases.
(2) When any person other than the
				commissioner acts as a hearing officer in such matters, the hearing officer's
				actions, decisions, and orders shall be deemed to be on behalf of the
				commissioner and effective as though taken by the commissioner, subject to the
				appeals procedures as hereinafter provided.
(3) The hearing officer shall be empowered to
				exercise the same degree of authority and to perform the same acts as hearing
				officers empowered under the Georgia Administrative Procedure Act, O.C.G.A.
				§
									50-13-13.
O.C.G.A. Secs.
				  48-2-12,  48-11-4,  48-11-18.
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-.05 - Nature of the Proceeding; Hearing Procedure; Burden of Proof - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
(1)
				Administrative hearings held under these rules shall be only as formal as is
				necessary to preserve order and be compatible with the principles of
				justice.
(2) All parties shall have
				the right to be represented by legal counsel and to obtain the appearance of
				witnesses and documentary evidence. The parties shall have the right to respond
				and present evidence on all issues involved and to cross-examine all
				witnesses.
(3) The standard of
				proof concerning all issues presented in the administrative hearing shall be a
				preponderance of the evidence.
(4)
				In cases commenced by the issuance of citations by the Department, the
				Department shall have the burden of proof and shall present its case first. In
				cases involving the preliminary denial of license applications or the seizure
				of tobacco, alternative nicotine, or vapor products, the applicant or licensee
				shall have the burden of proof and shall present its case first. In all other
				cases the party commencing the case shall have the burden of proof and shall
				present its case first.
(5) A
				hearing, or a portion thereof, may be conducted by alternate means if the
				record reflects that all parties have consented and that such procedure will
				not jeopardize the rights of any party to the hearing. Alternate means, as used
				here, includes remote telephonic communication methods such as two-way
				video-conferencing applications.
O.C.G.A.
				 §§
											48-2-12,  48-11-4,  48-11-18.
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-.06 - Evidence; Official Notice - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
(1) The rules of evidence as applied in the
				trial of civil non-jury cases in superior courts shall be followed as far as is
				practicable. When necessary to ascertain facts not reasonably ascertainable of
				proof under such rules, evidence not admissible hereunder may be admitted,
				except where precluded by statute, if it is of a type commonly relied upon by
				reasonably prudent men in the conduct of their affairs.
(2) Documentary evidence may be received in
				the form of copies or excerpts if the original is not readily available. Upon
				request, the parties shall be given an opportunity to compare the copy with the
				original or have it established as documentary evidence according to the rules
				of evidence applicable to superior courts of this state.
(3) A party may conduct such
				cross-examination as shall be required for a full and true disclosure of the
				facts.
(4) Official notice may be
				taken of judicially recognizable facts and generally recognized technical facts
				or records within the Department's specialized knowledge. The parties shall be
				notified of any material so noticed and shall be afforded the opportunity to
				contest such material.
O.C.G.A. Secs.
				  48-2-12,  48-11-4,  48-11-18.
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-.07 - Executive Orders - Administrative Hearings

Current through Rules and Regulations filed through June 27, 2024
(1) As soon as practicable after the close of
				an administrative hearing, the hearing officer shall issue an executive order
				in the case and forward same to the Enforcement Section of the Alcohol and
				Tobacco Division for service and execution.
(2) The executive order shall contain the
				determination of the hearing officer and any penalties to be imposed as a
				result of the proceeding.
(3)
				Unless the execution of the order is stayed by the commissioner or hearing
				officer, the execution of the order is to be effective on the date specified in
				the order or upon service of the order if no other effective date is so
				specified.
O.C.G.A. Secs.
				  48-2-12,  48-11-4,  48-11-18.
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-.08 - Continuances and Postponements

Current through Rules and Regulations filed through June 27, 2024
(1) The Hearing Officer may on his or her own
				motion continue or postpone a hearing.
(2) Matters set for hearing may be continued
				or postponed within the sound discretion of the Hearing Officer upon timely
				motion by either party.
O.C.G.A.
				 §§
											48-2-12,  48-11-4,  48-11-18.
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-.09 - Subpoena Forms; Service

Current through Rules and Regulations filed through June 27, 2024
(1) A party may obtain subpoena forms from
				the Hearing Officer by making a timely request.
(2) Service, proof of service and enforcement
				of subpoenas shall be as provided by Georgia law and shall be the
				responsibility of the party requesting the subpoena.
O.C.G.A. §§
											48-2-12,  48-11-4,  48-11-18.
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-.10 - Transcripts of the Hearing

Current through Rules and Regulations filed through June 27, 2024
(1) Any party may request that the hearing be
				conducted before a court reporter.
(2) The request shall be in writing, and it
				shall include a statement by the requesting party that he or she shall procure
				the court reporting services for the hearing at his or her own cost and on his
				or her own initiative. The request shall identify the court reporter or court
				reporting service to be used at the hearing.
(3) Regardless of who makes the arrangements
				or requests that a transcript be made, the original transcript of the
				proceedings shall be submitted to the Hearing Officer prior to the close of the
				hearing record if the transcript is to be made part of the record.
O.C.G.A.
				 §§
											48-2-12,  48-11-4,  48-11-18.