reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.51 - Quality Jobs Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the
				quality jobs tax credit under O.C.G.A. §
									48-7-40.17.
(2)
Definitions.
As used in this
				regulation:
(a)
County average
				wage
. The term "county average wage" means the average wage of the
				county in which a new quality job is located as reported in the most recent
				annual issue of the Georgia Employment and Wages Averages Report of the
				Department of Labor as specified in this regulation. For purposes of this
				definition, wages means the total dollars paid during the year to an employee,
				including but not limited to bonuses, incentive pay, and deductions from gross
				pay. As such, contributions by an employee to 401(k) plans, cafeteria plans,
				etc. shall be included in determining the wages. Wages does not mean
				contributions made by employers on behalf of employees to health insurance,
				retirement, or any other benefit program.
1.
				For all purposes of this regulation, bonuses shall be treated as being paid
				ratably during the months for which the job existed during the taxable year in
				which the bonus was paid.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.53 - Alternative Fuel Heavy-Duty Vehicle and Alternative Fuel Medium-Duty Vehicle Tax Credits

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation provides guidance concerning the
				implementation and administration of the tax credits under O.C.G.A.
				§§
									48-7-29.18 and 
				 48-7-29.19.
(2)
Coordination of Agencies.
The Georgia Department of Natural Resources is the state agency responsible for
				certifying that a vehicle is an alternative fuel heavy-duty vehicle, or an
				alternative fuel medium-duty vehicle.
(3)
Definitions.
As used in this
				regulation, the terms "affiliated entity","alternative fuel","alternative fuel
				heavy-duty vehicle","alternative fuel medium-duty vehicle","new commercial
				vehicle", and "taxpayer" shall have the same meaning as in O.C.G.A. §
									48-7-29.18.
(4)
Credit Amount for Alternative Fuel
				Heavy-Duty Vehicle.
A taxpayer shall be allowed a tax credit for the
				amount expended on or after July 1, 2015, and before June 30, 2017, to purchase
				an alternative fuel heavy-duty vehicle not to exceed $20,000.00 per
				vehicle.
(5)
Credit Amount
				for Alternative Fuel Medium-Duty Vehicle.
A taxpayer shall be allowed a
				tax credit for the amount expended on or after July 1, 2015, and before June
				30, 2017, to purchase an alternative fuel medium-duty vehicle not to exceed
				$12,000.00 per vehicle.
(6)
Per Taxpayer or Affiliated Entity of the Taxpayer Credit Limitation and
				No Carry Forward
. The credit amounts allowed under paragraphs (4) and
				(5) of this regulation shall be further limited for each taxpayer or affiliated
				entity of the taxpayer for a taxable year and shall not exceed the taxpayer's
				or affiliated entity's income tax liability or $250,000.00, whichever is less.
				The amount preapproved for a taxable year for the taxpayer and all of its
				affiliated entities shall not exceed $250,000.00. No unused portion of the tax
				credits shall be allowed the taxpayer or an affiliated entity of the taxpayer
				against succeeding years' tax liability.
(7)
Credit Cap
. The total amount
				of tax credits preapproved under both paragraph (4) and (5) of this regulation
				are limited to the following amounts:
(a) For
				fiscal year 2016 (July 1, 2015 through June 30, 2016), $2.5 million;
				and
(b) For fiscal year 2017 (July
				1, 2016 through June 30, 2017), $2.5 million.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.54 - Income Tax Credit Cap Approval or Preapproval Periods

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the approval or preapproval periods for income tax
				credits under Chapter 7 of Title 48 of the Georgia Code.
(2)
Beginning of an Approval or
				Preapproval Period.
Pursuant to O.C.G.A. §
									48-2-39, when the approval or preapproval period for an income tax credit under Chapter
				7 of Title 48 of the Georgia Code begins on a Saturday, Sunday, legal holiday,
				or day on which the Federal Reserve Bank is closed, such beginning date shall
				be postponed until the first day following which is not a Saturday, Sunday,
				legal holiday, or day on which the Federal Reserve Bank is closed. When an
				approval or preapproval is requested through the Department's Georgia Tax
				Center, the request may be submitted beginning at 8:00AM on such following
				day.
(3)
First-Come,
				First-Served Basis.
When an income tax credit statute or regulation
				provides that an income tax credit shall be allowed on a first-come,
				first-served basis, any returns or applications submitted on a Saturday,
				Sunday, legal holiday, or day on which the Federal Reserve Bank is closed,
				shall be considered to have been submitted on the first day following which is
				not a Saturday, Sunday, legal holiday, or day on which the Federal Reserve Bank
				is closed. This paragraph shall only apply to a return or application submitted
				on a day following the beginning date of the approval or preapproval period as
				provided by paragraph (2) of this regulation.
(4)
Proration on the Day the Credit Cap
				is Reached.
When an income tax credit statute or regulation provides
				that returns or applications received on the day that an income tax credit cap
				is reached shall be prorated based on the returns or applications received on
				such day, any returns or applications submitted on a Saturday, Sunday, legal
				holiday, or day on which the Federal Reserve Bank is closed, shall be
				considered to have been submitted on the first day following which is not a
				Saturday, Sunday, legal holiday, or day on which the Federal Reserve Bank is
				closed. This paragraph shall only apply to a return or application submitted on
				a day following the beginning date of the approval or preapproval period as
				provided by paragraph (2) of this regulation.
(5)
Effective Date
. This
				regulation shall be applicable to any income tax credit approval or preapproval
				period beginning after October 31, 2015.
O.C.G.A. §§
										48-2-12,  48-2-39.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.55 - Basic Skills Education Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the tax
				credit under O.C.G.A. §
									48-7-41.
(2)
Coordination of Agencies.
The Technical College System of Georgia, Office of Adult Education is the state
				agency responsible for certifying that the employer has met the requirements of
				O.C.G.A. §
									48-7-41.
(3)
Definitions.
As used in this regulation, the terms "adult basic
				skills education","approved adult basic skills education program","basic skills
				education test","employee", "employer","employer provided", and "employer
				sponsored" shall have the same meaning as in O.C.G.A. §
									48-7-41.
(4)
Credit Amount.
An
				employer who provides or sponsors an approved adult basic skills education
				program shall be allowed a tax credit in the amount of:
(a) Four hundred dollars for each employee
				who passes the basic skills education test that was paid for by the employer in
				a taxable year; or
(b) Twelve
				hundred dollars for each employee who successfully completes an approved adult
				basic skills education program consisting of at least 40 hours of training
				while the employee is being compensated at his or her normal rate of pay, and
				passes the basic skills education test that was paid for by the employer in a
				taxable year.
(c) An employee can
				only be included in subparagraph (a) or subparagraph (b); the same employee
				cannot be included in both subparagraphs.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.58 - Qualified Parolee Jobs Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the tax
				credit under O.C.G.A. §
									48-7-40.31.
(2)
Definitions.
As used in this
				regulation, the terms "employer", "full-time job", and "qualified parolee"
				shall have the same meaning as in O.C.G.A. §
									48-7-40.31.
(3)
Credit Amount.
An employer
				who employs a qualified parolee in a full-time job for at least 40 weeks during
				a twelve month period, during the period beginning on January 1, 2017 and
				before January 1, 2020, shall be allowed a tax credit in the amount of $2,500
				for each qualified parolee.
(4)
Per Employer Credit Limitation
. The credit amount allowed under
				paragraph (3) of this regulation shall be further limited for each employer and
				shall not exceed $50,000.00 per taxable year.
(5)
Per Individual Limitation
.
				An employer shall only be eligible to receive this tax credit once per
				individual.
(6)
Claiming the
				Credit
. For an employer to claim the qualified parolee jobs tax credit,
				the employer must submit Form IT-QPJ and a listing of the qualified parolee
				employees, which includes the name of the employee, social security number, the
				date when the 40 week requirement was met, wages paid in the taxable year, and
				any other information that the Commissioner may request, with the employer's
				Georgia income tax return each year the credit is claimed.
(a) The credit shall be allowed in the
				taxable year that the 40 week requirement is met. A qualified parolee first
				employed in a full-time job by such employer before January 1, 2017 does not
				qualify for this tax credit.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.61 - Musical Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation provides guidance concerning the
				implementation and administration of the tax credit under O.C.G.A. §
									48-7-40.33.
(2)
Coordination of Agencies.
The Department of Economic Development is the state agency responsible for
				certifying which projects qualify for the tax credit under O.C.G.A. §
									48-7-40.33.
(3)
Definitions.
(a) As used in this regulation, the terms
				"musical or theatrical performance","production company","qualified production
				activities","qualified production expenditures","recorded musical
				performance","resident","spending threshold","state certified production", and
				"total aggregate payroll" have the same meaning as in O.C.G.A. §
										48-7-40.33.
(b) The term "production site" means:
1. For a musical or theatrical performance,
				the site or sites where the production is developed, prepared, planned,
				rehearsed, or performed.
2. For a
				recorded musical performance, the site or sites where the production is
				prepared, planned, or recorded.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.62 - Rural Zone Tax Credits

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the tax
				credits under O.C.G.A. §
									48-7-40.32.
(2)
Coordination of Agencies.
Under O.C.G.A. §
									48-7-40.32, the Department of Community Affairs and the Department of Economic Development
				are the state agencies responsible for designating zones for the tax credits
				and the Department of Community Affairs is the state agency responsible for
				certifying taxpayers for the tax credits.
(3)
Definitions.
The terms
				"certified entity","certified investor", "eligible business","full-time
				equivalent","local government","maintained job","qualified rehabilitation
				expenditure","rural zone","year one", and "years one through five" as used in
				this regulation are defined in the Department of Community Affairs Regulation
				 110-34-1-.02.
(4)
Rural Zone Jobs Tax Credit.
A certified entity that creates at least two new full-time equivalent jobs in a
				rural zone shall be allowed a tax credit in the amount of $2,000 for each new
				full-time equivalent job in year one. Such certified entity shall receive rural
				zone jobs tax credit in years two through five for each new full-time
				equivalent job created in year one, provided the new full-time equivalent jobs
				are maintained in each year, and provided the certified entity maintains at
				least two new full-time equivalent jobs.
(a)
				Additional New Full-Time Equivalent Jobs Created in Years Two Through Five. For
				each additional new full-time equivalent job created in years two through five,
				a certified entity shall receive rural zone jobs tax credit, provided the new
				full-time equivalent jobs are maintained. Additional new full-time equivalent
				jobs means those new full-time equivalent jobs created in years two through
				five that increase the monthly full-time employment average for that year above
				the monthly full-time employment average for year one. The average full-time
				monthly employment for a year will be determined by the procedure in Department
				of Community Affairs Regulation
				 110-34-1-.06.
(i) The credits for additional new full-time
				equivalent jobs may only be taken if the certified entity already qualifies for
				the rural zone jobs tax credit in year one.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.63 - Agribusiness and Rural Jobs Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the
				income tax credit under O.C.G.A. §
									33-1-25.
(2)
Coordination of Agencies.
The Department of Community Affairs is the state agency responsible for
				certifying taxpayers for the income tax credit under O.C.G.A. §
									33-1-25.
(3)
Definitions.
(a) The terms "affiliate","applicable
				percentage","credit allowance date","eligible business","eligible
				distribution","principal business operations","purchase price","qualified
				investment","rural area","rural fund", and "rural investor" as used in this
				regulation shall have the same meaning as in O.C.G.A. §
										33-1-25.
(b) For purposes of Title 48 "state tax
				liability" means the income tax liability imposed on a taxpayer under O.C.G.A.
				§§
										48-7-21 and 
				 48-7-20(O.C.G.A. §
										48-7-27 provides how income is computed while O.C.G.A. §
										48-7-20 imposes the income tax). If the O.C.G.A. is ever amended such that the taxes
				imposed by 48-7-20 or 48-7-21 are eliminated or reduced, the term shall also
				mean any tax liability imposed on an entity or other person that had tax
				liability under the laws of this state.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.64 - Railroad Track Maintenance Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the
				income tax credit under O.C.G.A. §
									48-7-40.34.
(2)
Definitions.
(a) The term "Class III railroad" means a
				rail carrier classified as a Class III railroad by the United States Surface
				Transportation Board in accordance with Section  1-1 of  49 C.F.R. 1201, as it
				existed on January 1, 2018.
(b) The
				term "qualified railroad track maintenance expenditures" means gross
				expenditures for maintaining railroad track located in Georgia, including
				roadbed, bridges, and related track structures located in Georgia, owned or
				leased as of January 1, 2018, by a Class III railroad. Such term shall also
				include improvement of such railroad track, roadbed, bridges, and related track
				structures.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.65 - Timber Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation provides guidance concerning the
				implementation and administration of the income tax credit under O.C.G.A.
				§
									48-7-40.36.
(2)
Coordination of Agencies
.
				The Commissioner shall be authorized to consult with the Georgia Forestry
				Commission as necessary to administer the timber tax credit.
(3)
Definitions.
(a) The term "timber casualty loss" as used
				in this regulation means the amount of the diminution of value included in the
				computation of the casualty loss deduction for such casualty losses claimed and
				allowed pursuant to Section 165 of the Internal Revenue Code of 1986 as
				casualty losses incurred by a taxpayer between October 9, 2018, and December
				31, 2018, as a result of damage to or destruction of eligible timber property
				caused by Hurricane Michael.
(b)
				The terms "disaster area", "eligible timber property", and "timber", as used in
				this regulation shall have the same meaning as in O.C.G.A. §
										48-7-40.36.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.66 - Personal Protective Equipment Manufacturer Jobs Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation provides guidance concerning the
				implementation and administration of the tax credit under O.C.G.A. §
									48-7-40.1 A.
(2)
Definitions.
(a) "Establishment" means an economic unit at
				a single physical location where business is conducted or where services or
				industrial operations are performed.
(b) "Hand sanitizer" means any hand
				antiseptic, hand rub, soap, or agent applied to the hands for the purpose of
				removing common pathogens, including, but not limited to, hand cleaners and
				sanitizers provided for under
				 7 C.F.R. Section 3201.18.
(c) "Personal protective equipment" or "PPE"
				means any protective clothing, helmets, gloves, face shields, goggles,
				facemasks, hand sanitizer, and respirators or other equipment designed to
				protect the wearer from injury or to prevent the spread of infection, disease,
				virus, or other illness. Such term shall include equipment identified under  29 C.F.R. Section 1910, Subpart I.
(d)
				"Personal protective equipment manufacturer" or "PPE manufacturer" means any
				business enterprise which is engaged in the manufacturing of PPE in this state.
				Such term shall also include any business enterprise which, in response to
				COVID-19, began manufacturing PPE in this state. Such term shall not include
				retail businesses that sell PPE. Such term shall not include a manufacturer
				that manufactures the material used in the personal protective equipment but
				not the personal protective equipment itself. Such term shall not include a
				manufacturer that manufactures the equipment used to manufacture the personal
				protective equipment.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.67 - Life Sciences Manufacturing Job Tax Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
This regulation
				provides guidance concerning the implementation and administration of the tax
				credit under O.C.G.A. §
									48-7-40.1 B.
(2)
Definitions.
(a) As used in this regulation, the terms
				"establishment", "medical equipment and supplies manufacturer", and
				"pharmaceutical and medicine manufacturer" shall have the same meaning as in
				O.C.G.A. §
										48-7-40.1 B.
(b) "Life Sciences Manufacturing
				Job Tax Credit" is the credit established under O.C.G.A. §
										48-7-40.1 B that is allowed to a medical equipment and supplies manufacturer and
				pharmaceutical and medicine manufacturer.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.68 - Qualified Foster Child Donation Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of this regulation is to provide guidance
				concerning the administration of the tax credit under O.C.G.A. §
									48-7-29.24.
(2)
Coordination of Agencies.
The Division of Family and Children Services of the Georgia Department of Human
				Services is the state agency responsible for certifying foster child support
				organizations and shall establish and maintain a web-based application process
				for certifying foster child support organizations as qualified
				organizations.
(3)
Definitions.
(a) The terms
				"qualified contributions", "qualified expenditures", and "foster child support
				organization" shall have the same meaning as in O.C.G.A. §
										48-7-29.24.
(b) "Form 990" means the annual information
				returns and electronic notices of the Federal Form 990 series filed with the
				Internal Revenue Service, including Form 990, Form 990-EZ, and Form
				990-N.
(c) "Contributions Report"
				means the report detailing the contributions received that must be prepared on
				a calendar-year basis and submitted to the Department.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-7 - INCOME TAX DIVISION › Subject 560-7-8 - RETURNS AND COLLECTIONS › Rule 560-7-8-.69 - Qualified Law Enforcement Donation Credit

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of this regulation is to provide guidance
				concerning the administration of the tax credit under O.C.G.A. §
									48-7-29.25.
(2)
Definitions.
(a) The terms "qualified contributions",
				"qualified expenditures", and "local law enforcement unit" shall have the same
				meaning as in O.C.G.A. §
										48-7-29.25.
(b) "Law enforcement foundation" means any
				domestic nonprofit corporation with the sole function of supporting one local
				law enforcement unit through a formal relationship recognized by such local law
				enforcement unit and which maintains nonprofit status under Section 501(c)(3)
				of the Internal Revenue Code and tax-exempt status under O.C.G.A. §
										48-7-25. A law enforcement
				foundation may conduct additional activities that support firefighters and
				first responders but cannot use qualified contributions for such additional
				activities.
(c) "Letter of
				authorization" means the letter from a local law enforcement unit that
				designates a law enforcement foundation as its sole and exclusive law
				enforcement foundation and that is signed by the chief of police, law
				enforcement head, or sheriff of the local law enforcement unit.
(d) "Form 990" means the annual information
				returns and electronic notices of the Federal Form 990 series filed with the
				Internal Revenue Service, including Form 990, Form 990-EZ, and Form
				990-N.
(e) "Contributions Report"
				means the report detailing the contributions received that must be prepared on
				a calendar-year basis and submitted to the Department.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.03 - Failure to Comply with Tax Laws - General

Current through Rules and Regulations filed through June 27, 2024
(1) No application for any license pursuant
				to the Code and these regulations will be considered as long as the applicant,
				or any person or entity holding an interest in a business for which application
				is made, has failed to meet any obligations imposed by any tax law or
				regulation of this state.
(2) The
				failure of any licensee, or any person or entity holding an interest in a
				business for which a license has been issued, to meet any obligations imposed
				by any tax law of this State shall constitute grounds for suspension or
				revocation of the license.
O.C.G.A. Secs.
				  48-2-12,  48-11-4,  48-11-6.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.04 - Violations: Unlawful Activities - General

Current through Rules and Regulations filed through June 27, 2024
(1) Any person holding any license, permit,
				or registration issued pursuant to the Code and these regulations who violates
				any provision of the Code or these Regulations, or directs, consents to,
				permits, or acquiesces in such violation, either directly or indirectly, shall
				by such conduct, subject the license to suspension, revocation, or
				cancellation.
a. For purposes of administering
				and enforcing this Act, any act committed by an employee, representative, or
				agent or Representative of a Licensee shall be deemed to be an act of the
				Licensee.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.05 - Inspection of Licensed Premises and Records - General

Current through Rules and Regulations filed through June 27, 2024
(1) The commissioner and/or the
				commissioner's agents may enter the licensed premises of any person engaged in
				the manufacture, transportation, distribution, sale, storage, or possession of
				any loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes at
				any time for the purpose of inspecting the premises and enforcing the Code and
				regulations, and shall have access during the inspection to all areas of the
				premises and to all books, records, and supplies relating to the manufacture,
				transportation, distribution, sale, storage, or possession of loose tobacco,
				smokeless tobacco, cigars, little cigars, or cigarettes.
(2) Failure to cooperate with all aspects of
				an inspection or to hinder or interfere with an agent in the performance of the
				agent's duties shall be a violation of these regulations by any licensee, its
				employee, or anyone acting on behalf of or with the approval of the licensee,
				compensated or otherwise. Interference or hindrance of an agent shall include,
				but not be limited to the following:
(a)
				Disorderly conduct including be having in any manner that tends to threaten, or
				to appear to threaten, the agent or members of the public during an inspection
				or performance of the agent's duty.
(b) Disturbing the peace including, but not
				limited to, exhibiting loud, boisterous, threatening, abusive, insulting, or
				indecent language during an inspection or performance of the agent's
				duty.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.06 - Records - General

Current through Rules and Regulations filed through June 27, 2024
(1)
				Each manufacturer, importer, distributor, or dealer shall retain for three
				years from date of receipt by the commissioner, complete and accurate records
				of all loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes
				manufactured, produced, purchased, and sold.
(2) The records shall be of a kind and in a
				form prescribed by the commissioner.
(3) No manufacturer, importer, distributor,
				or dealer shall store any record concerning the shipping, invoicing, sale,
				payment, or storage of tobacco products at any other location than that for
				which a license has been issued except upon the written approval of the
				commissioner.
O.C.G.A. Secs.
				  48-2-12,  48-11-2,  48-11-11,  48-11-14.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.07 - Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General

Current through Rules and Regulations filed through June 27, 2024
In using the alternate method for computing the tax on loose
				 tobacco, smokeless tobacco, and cigars, any costs incurred for "consumer
				 promotions" shall not be included in the calculation of the wholesale cost
				 price. Wholesale Cost Price shall include all "distributor
				 promotions."
O.C.G.A. Secs.
				  48-2-12,  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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.08 - Monthly Report of Shipments; Invoices - General

Current through Rules and Regulations filed through June 27, 2024
Every manufacturer or importer, distributor, and dealer of
				 loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes who
				 ships any loose tobacco, smokeless tobacco, cigars, little cigars, or
				 cigarettes from a location outside this state to any distributor or dealer
				 located within this state shall, on or before the tenth day of the month
				 following such shipments, make a report of all such shipments to the
				 commissioner on a form provided by the commissioner.
O.C.G.A. Secs.
				  48-2-12,  48-11-10.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.09 - Warehouse Monthly Reports - General

Current through Rules and Regulations filed through June 27, 2024
(1) All warehouse operators shall make
				monthly reports on forms provided by the commissioner. The reports shall
				disclose:
(a) The number of loose tobacco,
				smokeless tobacco, cigars, little cigars and cigarettes on hand for both the
				first and last days of the calendar month;
(b) The number of loose tobacco, smokeless
				tobacco, cigars, little cigars, and cigarettes received, the number shipped
				into this Sate, the number shipped out of this state, and to whom all shipments
				were delivered.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.10 - Carrier's Monthly Reports - General

Current through Rules and Regulations filed through June 27, 2024
(1) All carriers transporting loose tobacco,
				smokeless tobacco, cigars, little cigars, or cigarettes into this state for
				delivery to distributors and retailers located within this state shall make
				monthly reports on forms provided by the commissioner.
(2) The reports shall disclose:
(a) The number of loose tobacco, smokeless
				tobacco, cigars, little cigars, and cigarettes transported, from whom the
				contents were shipped, and to whom such shipments were delivered.
(b) The number of non-tax paid loose tobacco,
				smokeless tobacco, cigars, little cigars, and cigarettes lost, stolen, or
				damaged in transit.
(c) The number
				of all non-tax paid loose tobacco, smokeless tobacco, cigars, little cigars,
				and cigarettes refused or returned to the carrier.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.11 - Sales to Minors - General

Current through Rules and Regulations filed through June 27, 2024
No licensee, employee of such licensee, representative, or
				 any person acting on behalf of such licensee shall sell or barter, directly or
				 indirectly, tobacco products, tobacco-related objects, alternative nicotine
				 products, or vapor products to any person who is under 21 years of age. Any act
				 committed by an employee, representative, or agent of a licensee shall be
				 deemed to be an act of such licensee.
O.C.G.A. §§
											16-12-176,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.12 - Export Cigarettes - General

Current through Rules and Regulations filed through June 27, 2024
(1) No licensee shall buy, sell, store, or
				distribute cigarettes that are packaged with a label that state "For Export
				Only, U.S. Tax Exempt, For Use Outside U.S." or similar wording, indicating
				that the manufacturer did not intend for the product to be sold in the United
				States.
(2) The purchase and sale
				of such cigarettes will result in the revocation or suspension of license or
				other disciplinary action.
O.C.G.A. Sec.
				  48-11-23.1.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.13 - Criminal Penalties - General

Current through Rules and Regulations filed through June 27, 2024
(1) Superior Courts of the state have
				jurisdiction over certain offenses set forth in Chapter 11 of Title 48,
				O.C.G.A., that are punishable by fine or imprisonment or both.
(2) Penalties for the following offenses are
				set forth in O.C.G.A. §§
									48-11-22 et. seq.
(a) Transportation of unstamped
				cigarettes and non-tax-paid cigars.
(b) Possession of unstamped cigarettes or
				non-tax-paid cigars.
(c) Operation
				of unlicensed business or activity.
(d) Failure to file a report or filing false
				report.
(e) False entries or
				invoices.
(f) Possession, use,
				manufacture or other unlawful activities involving counterfeited stamps or
				tampering with metering machines.
(g) Swearing and testifying falsely with
				respect to matters governed by Chapter 11 of Title 48.
(h) Possession or sale of counterfeit
				cigarettes.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.14 - Civil Penalties - General

Current through Rules and Regulations filed through June 27, 2024
(1) The Commissioner may assess the following
				civil penalties or assessments as set forth in O.C.G.A. §§
									48-11-12,  48-11-14, and
				 48-11-17:
(a) Assessment of deficiencies and penalties
				for incorrect reports, nonpayment of taxes; penalty for deficiency due to
				fraud.
(b) Assessment of tax due
				from person failing to file or filing an incorrect report; hearing;
				penalties.
(c) Amount of unpaid tax
				as lien against property; seizure and sale.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.15 - Manufacturer, Distributor, and Dealer to Make Accurate Invoice

Current through Rules and Regulations filed through June 27, 2024
(1) The sale or
				delivery of any Tobacco Product by a Manufacturer, Distributor, or Dealer or
				its agents, or employees, shall include a written invoice delivered
				contemporaneously with the sale or delivery to any Manufacturer, Distributor,
				or Dealer.
(2) Each sales invoice
				shall have printed or clearly written thereon:
(a) Name, address, and tobacco license number
				of the purchaser and the seller;
(b) Date of delivery or shipment and invoice
				number;
(c) Brand, type, and
				quantity of Tobacco Product received;
(d) The place from which the Tobacco Product
				was shipped.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.16 - Invalid Checks

Current through Rules and Regulations filed through June 27, 2024
(a)
				Dealers offering checks in payment for purchases of merchandise from a
				Distributor, whether the Dealer is the maker or endorser of such checks shall,
				upon notification that any such check has been dishonored, make immediate
				payment for same. Dealers failing to comply with this Regulation may be subject
				to a citation.
(b) Distributors who
				receive a dishonored check from a Dealer and secure a criminal warrant against
				the Dealer must notify the Commissioner, in writing, within ten (10) days of
				the date of issuance of the warrant. Such notification shall include all
				pertinent information associated with the criminal warrant including the county
				where the warrant was secured, the warrant number, docket number, and/or a copy
				of the warrant.
O.C.G.A. Secs.
				  48-2-12,  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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.17 - Notification of Disciplinary Action

Current through Rules and Regulations filed through June 27, 2024
(1) Any licensee who has any disciplinary
				action taken against him or his employees by any authority, either municipal,
				county, state, or federal for tobacco offenses, and any felony convictions,
				shall notify the Commissioner or the Commissioner's agents within fifteen (15)
				days of such action.
(a) The notification
				must include the complete details of the action taken;
(b) Any licensee who fails to notify the
				Commissioner or the Commissioner's agents of such action within the prescribed
				time may be cited and required to appear before the Commissioner to show cause
				as to why his license should not be suspended, revoked, or cancelled.
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 560-8-1 - GENERAL PROVISIONS › Rule 560-8-1-.18 - Subterfuge - General Provisions

Current through Rules and Regulations filed through June 27, 2024
Any act which may be construed as subterfuge in an effort to
				 circumvent any of these regulations shall be deemed a violation of the
				 regulation attempted to be circumvented.
O.C.G.A. §
										48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.01 - Application for License - Dealer

Current through Rules and Regulations filed through June 27, 2024
(1) To be licensed as a dealer of tobacco
				products each person shall apply to the commissioner.
a. Using the Georgia Tax Center, accessible
				through the Department's website at extax.dor.ga.gov, an individual must apply
				for a tobacco license. Each dealer's license shall be valid for 12 months
				beginning the date of issue for the initial license, and the first day of the
				month of issue for subsequent licenses, and shall expire on the last day of the
				month preceding the month in which the initial license was issued.
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-.02 - Reporting of Shipment by Nonresident of Untaxed Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars and Cigarettes and Payment of Tax - Dealer

Current through Rules and Regulations filed through June 27, 2024
Dealers in this state who purchase and receive any shipment
				 of loose tobacco, smokeless tobacco, cigars, little cigars or cigarettes from
				 any nonresident who is not licensed in this state are deemed a distributor and
				 shall:
(1) File a report of the
				shipment within twenty-four (24) hours of receipt of such tobacco products with
				the commissioner on forms provided by the commissioner.
(2) Register with the commissioner that
				purchases are being made from a nonresident who is not a manufacturer or
				distributor.
(3) Maintain books and
				records to account for all untaxed products received.
(4) Report monthly the receipt of such
				untaxed loose tobacco, smokeless tobacco, cigars, little cigars or
				cigarettes.
(5) Remit appropriate
				tax to the department for the purchase price of such products no later than the
				tenth day of the month following the month of purchase.
O.C.G.A. Secs.
				  48-2-12,  48-11-2 to 
				  48-11-5,  48-11-8,  48-11-11,  48-11-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO) › Subject 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.03 - Tax Stamps - Dealer

Current through Rules and Regulations filed through June 27, 2024
(1)
				Any dealer coming into possession, or who expects to come in possession, of any
				loose tobacco, smokeless tobacco, cigars, or little cigars for which the tax
				has not been paid under the alternate method, or cigarettes not bearing the
				required tax stamps shall, within twenty-four (24) hours, exclusive of weekends
				and state and federal holidays, report same to the commissioner on a form
				furnished by the commissioner.
(2)
				Any dealer coming into possession of any untaxed loose tobacco, smokeless
				tobacco, cigars, or little cigars for which the tax has not been paid, shall
				pay the tax due under the alternate method before selling, using, or otherwise
				disposing of same.
(3) All invoices
				covering the purchase of loose tobacco, smokeless tobacco, cigars, or little
				cigars shall note the payment of tax.
(4) Any dealer within twenty-four (24) hours,
				exclusive of weekends and state holidays, who comes into possession of any
				cigarettes not bearing the proper tax stamps shall either:
(a) Before selling or using, deliver all
				untaxed product to a licensed distributor who, at its option, may affix the
				appropriate tax stamps and invoice the dealer at licensed distributor's cost to
				affix same.
(b) Return the
				cigarettes to the seller of such cigarettes and retain proof of their
				return.
(c) At no cost to the
				Department, deliver and relinquish ownership of all untaxed cigarettes to the
				Department for disposal.
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-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Authority 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-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Authority 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-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.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 560-8-2 - DEALER PROVISIONS › Rule 560-8-2-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Sec.
				 58-703.