reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-9 - DISCIPLINARY ACTION › Rule 553-9-.01 - Grounds for Disciplinary Action

Current through Rules and Regulations filed through June 27, 2024
After notice and a hearing in accordance with the Georgia
				Administrative Procedure Act, as amended, the Board may discipline a
				residential or general contractor upon evidence that the contractor has:
(a) violated any of the provisions of the law
			 pertaining to the licensing of contractors or the rules and regulations of the
			 Board pertaining thereto;
(b) been
			 convicted of a felony or a crime involving moral turpitude;
(c) practiced fraud, deceit, or
			 misrepresentation in securing or procuring a contractor license;
(d) committed acts of misconduct including
			 fraud, deceit or misrepresentation in the practice of contracting;
(e) displayed an inability to practice a
			 business or profession with reasonable skill and safety to the public or has
			 become unable to practice the profession with reasonable skill and safety to
			 the public by reason of illness, use of alcohol, drugs, narcotics, chemicals,
			 or any other type of material;
(f)
			 practiced without a current valid license;
(g) wrongfully transferred or surrendered
			 possession, either temporarily or permanently, his license or certificate to
			 any other person;
(h) been guilty
			 of fraudulent, misleading or deceptive advertising;
(i) falsely impersonated another
			 licensee;
(j) engaged in any
			 unprofessional, immoral, unethical, deceptive or deleterious conduct or
			 practice harmful to the public; This could include but is not limited to the
			 following:
1. Not offering a written warranty
			 as required by O.C.G.A Section
			  43-41-7 and  rule
			  553-7-.01;
2. Knowingly charging for unnecessary
			 work;
3. Diverting funds or
			 property received or obtained for completion of a specific project without
			 specific authorization of the consumer for that particular job;
4. Establishing a pattern of charging amounts
			 substantially in excess of any original estimate given by the contractor
			 without having approval from the owner, prior to the accrual of such charges,
			 that the final amount due would or could be substantially in excess of the
			 original estimate;
5. Failure to
			 accurately represent qualifications, capabilities, experience, and the scope of
			 responsibility in connection with work to be performed.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-10 - INACTIVE LICENSE › Rule 553-10-.01 - Inactive Status

Current through Rules and Regulations filed through June 27, 2024
(1) Inactive Status for licensees choosing to
			 refrain or retire from active practice as a residential or general contractor:
			 A residential or general contractor may request the license be placed on
			 inactive status under the following provisions:
(a) Holds a valid residential or general
			 contractor's license in the state of Georgia with a current expiration
			 date.
(b) Notifies the Board that
			 the licensee chooses to refrain or retire from active practice as a residential
			 or general contractor by submitting an Inactive Status application, as
			 established by the Board, along with the required fee.
(c) If the licensee is the sole qualifying
			 agent for a business organization, the business organization shall have 120
			 days from the date of inactive status to submit an application to the Board for
			 another Qualifying Agent, unless the respective Division receives other
			 substantiated information that the company is no longer in business.
(d) Shall not engage in contracting and shall
			 not hold themselves out to the public as being available to provide residential
			 or general contractor services.
(e)
			 Shall not be required to maintain continuing education credits.
(f) Shall not be assessed a renewal fee for
			 the period that the license is inactive.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-11 - CHANGES IN STATUS › Rule 553-11-.01 - Changes in Status Which Must Be Reported

Current through Rules and Regulations filed through June 27, 2024
(1) A licensee shall report the following
			 changes to the Board:
(a) A change in an
			 individual's or qualifying agent's legal name.
1. A change in an individual's or qualifying
			 agent's legal name must be submitted on the designated form established by the
			 Board within 30 days of the change.
2. Notification must include copies of legal
			 name change documents (e.g. divorce decree, marriage license, etc.)
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-11 - CHANGES IN STATUS › Rule 553-11-.02 - Disaffiliation of Qualifying Agent

Current through Rules and Regulations filed through June 27, 2024
(1) A licensee shall report a change in the
			 Qualify Agent affiliation with a business organization to the Board:
(a) A Qualifying Agent must notify the Board
			 within 30 days of the termination of the relationship with the business
			 organization for which they are licensed as qualifying agent by submitting a
			 Disaffiliation form, as established by the Board. A Qualifying Agent license
			 shall be placed on inactive status upon the Board's receipt of such
			 notification pursuant to Rule
			  553-10-.01.
(b) An owner or officer of a licensed
			 Residential or General Contracting company must notify the Board within 45 days
			 of the termination of the relationship with the affiliated licensed qualifying
			 agent by submitting a Disaffiliation form, as established by the Board. A
			 company license shall be placed on inactive status upon the Board's receipt of
			 such notification pursuant to Rule
			  553-10-.01.
1. If the licensee is the sole qualifying
			 agent for a business organization, the business organization shall have 120
			 days from the date of disaffiliation to submit an application to the Board for
			 another Qualifying Agent, unless the respective Division receives other
			 substantiated information that the company is no longer in business.
2. After the passage of the 120 day period,
			 the business organization shall be placed on inactive status and cease to be
			 considered licensed as a Residential or General Contracting company until a new
			 application is approved by the appropriate division.
(c) An owner or officer of a licensed
			 Residential or General Contracting company must notify the Board within 45 days
			 of the company no longer being in business by submitting a Disaffiliation form,
			 as established by the Board. A company license shall be placed on inactive
			 status upon the Board's receipt of such notification pursuant to Rule
			  553-10-.01.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-11 - CHANGES IN STATUS › Rule 553-11-.03 - Prior Approval

Current through Rules and Regulations filed through June 27, 2024
(1) A residential or general contractor who
			 holds a current and valid residential or general contractor's license in the
			 State of Georgia may request issuance of a new license by the appropriate
			 division without examination under the following provisions:
(a) Notify the Board of his or her desire to
			 engage in the same category of residential or general contracting which license
			 was issued to him or her in their capacity either as an individual licensee or
			 as a qualifying agent for a business organization by submitting a Prior
			 Approval application with required supporting documents, as established by the
			 Board, along with the required fee.
(b) Shall otherwise meet the requirements for
			 licensure.
(c) Shall not be in
			 violation of this chapter.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-12 - LICENSE RENEWAL AND CONTINUING EDUCATION › Rule 553-12-.01 - License Renewal Residential Basic and Residential Light Commercial

Current through Rules and Regulations filed through June 27, 2024
(1) An application
			 for renewal of a license, via mail or online, must be accompanied by a renewal
			 fee as set by the Board and attestation of continuing education hours as
			 required by the Board. Continuing Education requirements will begin with the
			 2012 renewal period. Continuing Education will not be required for the 2010
			 renewal.
(2) The biennial renewal
			 fee, set by the Board, is due and payable by June 30 of even numbered years.
			 Any continuing education hours acquired to renew that license during the
			 penalty period may not be used again during the next renewal cycle.
(3) A penalty fee as determined by the Board
			 shall be applicable to any applicant renewing his or her license after June 30
			 and through December 31 of the renewal period. Failure to renew a license by
			 December 31 shall have the same effect as a revocation of said license.
			 Reinstatement of a license shall be at the discretion of the Board, which may
			 require that a completed application for licensure, including all applicable
			 fees and other required information be submitted as if it was a new
			 application. At the discretion of the Board, an applicant for reinstatement of
			 a license may be required to successfully pass an examination.
(4) An applicant for renewal of a license,
			 via mail or online, must answer questions relating to his or her or company's
			 insurance and financial state along with other questions pertaining to any
			 applicable laws.
(5) A licensee
			 must produce, upon request of the Board, documents to support any or all of the
			 sworn statements or affirmations made on a renewal application.
O.C.G.A Secs.
				  43-1-19,  43-41-5,  43-41-6, U.S.C.A. Sec.
				1621.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-12 - LICENSE RENEWAL AND CONTINUING EDUCATION › Rule 553-12-.02 - Continuing Education-Residential

Current through Rules and Regulations filed through June 27, 2024
(1) Residential contractors by virtue of
			 their training, education and/or experience have been licensed by the State
			 Licensing Board for Residential and General contractors and therefore are
			 eligible to provide the public with needed professional services. In furnishing
			 these services the licensed residential contractor occupies a unique position
			 of public trust. It is essential in maintaining this trust that each licensed
			 residential contractor continuously strive to increase his or her technical
			 skills and knowledge.
(2) Pursuant
			 to the provision of O. C. G. A Section
			  43-41-6(k), the
			 Residential Division prescribes the following regulations establishing
			 requirements of continuing professional education to be met from time to time
			 by licensed residential contractors in order to demonstrate that they are
			 continuing their professional education as a condition to continued licensure
			 beginning with the 2012 renewal cycle.
(a)
			 For the 2012 renewal, an applicant for renewal of his or her residential
			 license must have completed 3 hours of acceptable continuing education for a
			 Residential Basic license and 6 hours of continuing education for a Residential
			 Light Commercial license. For the 2014 renewal and thereafter, an applicant for
			 renewal of his or her residential license must have completed 3 hours of
			 acceptable continuing education
each year
for a Residential Basic
			 license and 6 hours of continuing education
each year
for a
			 Residential Light Commercial license, with a year being July 1st through June
			 30th.
(b) Upon renewal of an
			 existing license and as a condition to the renewal thereof, residential
			 contractors licensed in the state of Georgia shall maintain and furnish to the
			 Residential Division, upon request or random audit, official documentation of
			 having completed three (3) hours of continuing education during each year for a
			 Residential Basic license and six (6) hours of continuing education during each
			 year for a Residential Light Commercial license. Official documentation of
			 course attendance must be maintained by a licensed residential contractor for
			 at least two (2) years following the end of the biennium during which the
			 course is taken.
(c) Compliance
			 with all continuing education requirements is a condition for license renewal.
			 Failure to complete all hours of mandatory continuing education shall serve as
			 grounds to deny the renewal of a license and may also result in disciplinary
			 action being taken against a licensee.
(d) The Residential Division may relax or
			 suspend the requirements of continuing education for reasons of individual
			 hardship or health of the applicant
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-12 - LICENSE RENEWAL AND CONTINUING EDUCATION › Rule 553-12-.03 - Program Which Qualify

Current through Rules and Regulations filed through June 27, 2024
(1) The overriding consideration in
			 determining whether a specific program qualifies as acceptable continuing
			 education is that it be a formal program of learning which contributes directly
			 to the professional competence of an individual licensed to practice as a
			 residential contractor by this State, and which meets the minimum standards of
			 quality of development and presentation and of measurement and reporting of
			 credits as may be established from time to time by the Residential
			 Division.
(2) Subject Matter: The
			 following general subject matters are acceptable so long as they meet the
			 standards specified in subsection (1):
(a)
			 Building and related codes;
(b)
			 Functional fields of business (e.g., finance, marketing, personnel relations,
			 business management, and organization);
(c) Legal, legislative or regulatory
			 updates;
(d) Workplace
			 safety;
(e) Workers
			 compensation;
(f) Building
			 techniques and technology.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-12 - LICENSE RENEWAL AND CONTINUING EDUCATION › Rule 553-12-.04 - Controls and Reporting

Current through Rules and Regulations filed through June 27, 2024
(1) An applicant for renewal of a license
			 must provide a signed statement or affirmative response if renewing online,
			 under oath, that all applicable continuing education requirements have been
			 met.
(2) All licensees shall
			 maintain their records confirming attendance at and completion of continuing
			 education, including the following information:
(a) School or organization conducting the
			 program;
(b) Location of the
			 program;
(c) Title of program or
			 description of content;
(d) Program
			 outline;
(e) Dates
			 attended;
(f) Hours
			 claimed;
(g) Evidence of
			 satisfactory completion.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-12 - LICENSE RENEWAL AND CONTINUING EDUCATION › Rule 553-12-.05 - License Renewal - General Contractor Limited Tier and General Contractor Unlimited

Current through Rules and Regulations filed through June 27, 2024
(1) An application for renewal of a license,
			 via mail or online, must be accompanied by a renewal fee as set by the
			 Board.
(2) The biennial renewal
			 fee, set by the Board, is due and payable by June 30 of even numbered years.
			 Any continuing education hours acquired to renew that license during the
			 penalty period may not be used again during the next renewal cycle.
(3) A penalty fee as determined by the Board
			 shall be applicable to any applicant renewing his or her license after June 30
			 and through December 31 of the renewal period. Failure to renew a license by
			 December 31 shall have the same effect as a revocation of said license.
			 Reinstatement of a license shall be at the discretion of the Board, which may
			 require that a completed application for licensure, including all applicable
			 fees and other required information be submitted as if it was a new
			 application. At the discretion of the Board, an applicant for reinstatement of
			 a license may be required to successfully pass an examination.
(4) An applicant for renewal of a license,
			 via mail or online, must answer questions relating to his or her or company's
			 insurance and financial state along with other questions pertaining to any
			 applicable laws.
(5) A licensee
			 must produce, upon request of the Board, documents to support any or all of the
			 sworn statements or affirmations made on a renewal application.
O.C.G.A Secs.
				  43-1-19,  43-41-5,  43-41-6,  43-41-9,  8 U.S.C.A. Sec. 1621.
Compilation of Rules and Regulations of the State of Georgia › Department 553 - RULES OF STATE LICENSING BOARD FOR RESIDENTIAL AND GENERAL CONTRACTORS › Chapter 553-12 - LICENSE RENEWAL AND CONTINUING EDUCATION › Rule 553-12-.06 - Revocation for Failure to Renew and Reinstatement

Current through Rules and Regulations filed through June 27, 2024
(1) Failure to renew a license within the six
			 months late renewal period ending December 31 of the renewal year shall have
			 the same effect as revocation of the license.
(2) Persons not renewing within the 6 months
			 late period may apply for reinstatement of the license by submitting a
			 reinstatement application with a reinstatement fee established by the Board.
			 Residential applicants must submit evidence of attendance of the required
			 approved continuing education for each biennium that the license was
			 lapsed.
(3) The reinstatement of
			 any license shall be at the sole discretion of the appropriate division and
			 such division may deny the license or approve such license with any conditions
			 it may deem necessary, including but not limited to the retaking of the
			 licensure examination.
(4) Denial
			 of a reinstatement application is not considered a contested case under the
			 APA.
O.C.G.A.
				§§
										43-1-19(l),  43-41-5(a)(7),  43-41-6(i),  43-41-6(k).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.05 - Inspection of Records

Current through Rules and Regulations filed through June 27, 2024
Most records that the Department of Revenue maintains are
				 confidential pursuant to O.C.G.A. §
									48-2-15 and  §
									48-7-60, and are not public records available for inspection by the public. Rules,
				 statements of policy, interpretations, final orders, and decisions which are
				 public, may be inspected during business hours at the Department of Revenue's
				 headquarters in Atlanta, Georgia.
O.C.G.A. §§
										48-2-12,  48-2-15,  48-7-60,  50-13-3.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Sec.
				  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.09 - Procedure to Petition for the Adoption of Rules

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
To prescribe the
				procedure for an interested person desiring to petition the Department of
				Revenue requesting the promulgation, amendment, or repeal of a rule pursuant to
				Section 9 of the Georgia Administrative Procedure Act.
(2)
Submission.
a. The petitioner shall submit a petition in
				writing to the State Revenue Commissioner.
b. The petition shall state fully:
i. The rule involved, and
ii. The reason for the desired
				change.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.10 - Letter Rulings

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of this regulation is to prescribe the
				guidelines and procedures of the Department for the submission of letter ruling
				requests and the issuance, redaction, and public disclosure of letter rulings
				on specific issues interpreting and applying Georgia tax laws and regulations.
				Letter rulings issued pursuant to this rule constitute declaratory rulings
				pursuant to O.C.G.A. §§
									48-2-15.2 and 
				 50-13-11.
(2)
Definitions.
(a) "Declaratory ruling" means the
				disposition of a petition filed pursuant O.C.G.A. §
										50-13-11.
(b) "Informal advice" includes, but is not
				limited to, any oral or written comments, assistance, or advice provided by the
				Department in response to questions submitted on an informal basis.
(c) "Letter ruling" or "ruling" means a
				written determination that is issued to a taxpayer by the Commissioner in
				response to such taxpayer's written inquiry about the taxpayer's status for tax
				purposes or tax effects of acts or transactions, and is based on applying the
				tax statutes, regulations, or other legal authority to such taxpayer's specific
				set of facts.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.12 - Informal Conference

Current through Rules and Regulations filed through June 27, 2024
(1)
				Upon receipt of a written request for a conference as statutorily authorized
				pursuant to O.C.G.A. §§
									48-2-35 or 
				 48-2-46, the Department will schedule an informal conference at a time and in a manner
				convenient for both the taxpayer and the Department.
(2) Informal conferences are conducted in
				person or by telephone, audio or video teleconference, or other electronic
				media. Conferences held in person will be held at the Department of Revenue
				headquarters at 1800 Century Boulevard NE, Atlanta, Georgia, 30345.
(3) Informal conferences will be held by a
				Department employee authorized in writing by the Commissioner to conduct such
				conferences.
(4) An informal
				conference is not a hearing as defined in the Georgia Administrative Procedure
				Act, and will not prejudice the rights of any taxpayer or the Department.
				Conferences do not follow the rules of evidence and no formal record of the
				conference will be made.
(5) The
				taxpayer should submit all documentation, relevant facts, and positions prior
				to the conference, either with the written request for the conference or to the
				Department employee who schedules the conference.
(6) The taxpayer may be represented by an
				attorney, accountant, or other third party at the conference, but the third
				party must submit a signed Power of Attorney to act on the taxpayer's behalf or
				receive information relating to the taxpayer without the taxpayer
				present.
(7) The Department does
				not make a determination at the conference but will issue a written ruling
				after reviewing, researching, and discussing all relevant facts, documents, and
				law. The Department may contact the taxpayer with additional questions, or if
				necessary, to schedule another conference.
(8) If the Department believes that a
				conference will result in delay so as to jeopardize the Department's ability to
				assess or collect tax, the Department will issue a written determination of
				such finding and its final ruling on the underlying matter.
O.C.G.A. §§
										48-2-12,  48-2-35,  48-2-46,  48-2-47.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.14 - Electronic Signature and Remote Notary

Current through Rules and Regulations filed through June 27, 2024
(1)
Definitions
(a) "Electronic
				Signature" means a typed name; a scanned or digitized image of a handwritten
				signature; a code, password, or PIN; a handwritten signature input on an
				electronic signature pad; a handwritten signature, mark, or command input on a
				display screen by means of a stylus or device; or other such electronic
				indication of intent to sign that also meets the following requirements:
1. The electronic signature is executed or
				adopted in a manner that shows the signer's intent to sign;
2. The electronic signature is attached to or
				associated with the electronic document that is being signed;
3. The electronic signature identifies and
				authenticates an individual as the signer and source of the electronic
				document;
4. The electronic
				signature is linked to the document and cannot be excised, copied, or otherwise
				transferred to falsify an electronic document; and
5. The electronic signature is tamper-proof
				to ensure that the signature applied to or associated with one document is not
				applied to or associated with another document.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.16 - Regulations: Reference to Title 91A, Public Revenue

Current through Rules and Regulations filed through June 27, 2024
Any reference in the rules and regulations of the Department
				 of Revenue (Chapter 560) to any provision of Georgia Code Title 92 or to any
				 other provision of law which is codified on December 31, 1979, as a part of
				 Georgia Code Annotated Title 92 shall be deemed, on and after January 1, 1980,
				 to be a reference to the same provision as it appears in Georgia Code Title 91A
				 or to that provision of Georgia Code Title 91A which has been substituted for
				 the provision to which the original reference is made. The provisions of this
				 paragraph shall not apply to any reference to any Act relating to the
				 regulation and licensing of the operation of non-profit bingo games and other
				 matters relative thereto, approved March 30, 1977 (Ga. L. 1977, p. 1164) as
				 amended.
Ga. L. 1937-38, Extra
				 Sess., p. 77, 85 (Ga. Code Ann. Secs. 92-8405, 92-8409); Ga. L. 1978, p. 318,
				 as amended by Ga. L. 1979, p. 9 (Ga. Code Ann., Sec. 91A-207); Ga. L. 1978, p.
				 323 (Ga. Code Ann. Sec. 91A-215).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.17 - Regulations: Clarification of Regulations in Force

Current through Rules and Regulations filed through June 27, 2024
(1) This regulation is promulgated to clarify
				the meaning and intent of Regulation
				 560-1-1-.16, to further effectuate
				the legislative intent behind the Georgia Public Revenue Code's recodification
				of the tax laws, and to further aid in the smooth transition from the prior tax
				laws to the recodification and modification of those laws by the Georgia Public
				Revenue Code.
(2) All regulations
				of the State Revenue Commissioner and Department of Revenue in force on
				December 31, 1979 are hereby repromulgated effective January 1, 1980. It is the
				purpose and intent that the regulations in effect prior to the effective date
				of the Public Revenue Code continue in effect, to the full extent authorized
				under the Public Revenue Code, from January 1, 1980 until subsequently,
				specifically amended. It is the intent of the Revenue Department to review
				prior regulations in light of the Public Revenue Code and to insure appropriate
				transition hereby during the time required to accomplish the review.
Ga. Code Ann. Sec.
				 91A-215.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.18 - Mandatory Disclosure of Social Security Numbers

Current through Rules and Regulations filed through June 27, 2024
The Commissioner may require the disclosure of social
				 security numbers in connection with the administration of any tax, beverage
				 alcohol, or motor vehicle registration law within his jurisdiction for the
				 purpose of establishing the identification of individuals affected by such law,
				 and for all other lawful purposes.
O.C.G.A. Secs.
				  48-2-1,  48-2-12,  3-2-2;
				  5 U.S.C. Sec. 552(a), Note,
				 Section 7(a)(2);
				  42 U.S.C. Sec. 405(c)(2)(C)(i).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-1 - ORGANIZATION › Rule 560-1-1-.19 - Electronic Record Keeping and Retention

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
The purpose of
				this regulation is to define the requirements imposed on taxpayers for the
				maintenance and retention of books, records, and other sources of information
				under O.C.G.A. §§
									3-3-6,  48-7-2,  48-7-111,  48-8-52,  48-9-8,  48-9-9,  48-9-40,  48-11-5 and 
				 48-11-11.
				It is also the purpose of the regulation to address these requirements where
				all or a part of the taxpayer's records are received, created, maintained or
				generated through various computer, electronic and imaging processes and
				systems.
(2)
Definitions.
For the purposes of this regulation, these terms shall be defined as
				follows:
(a) "Database Management System"
				means a software system that controls, relates, retrieves and provides
				accessibility to data stored in a database.
(b) "Electronic data interchange" or "EDI
				technology" means the computer-to-computer exchange of business transactions in
				a standardized structured electronic format.
(c) "Hard copy" means any documents, records,
				reports or other data printed on paper.
(d) "Machine-sensible record" means a
				collection of related information in an electronic format. Machine-sensible
				records do not include hard-copy records that are created or recorded on paper
				or stored in or by an imaging system such as microfilm, microfiche or
				storage-only imaging systems.
(e)
				"Storage-only imaging system" means a system of computer hardware and software
				that provides for the storage, retention and retrieval of documents originally
				created on paper. It does not include any systems, or part of a system, that
				manipulates or processes any information or data contained on the document in
				any manner other than to re-produce the document in hard copy or as an optical
				image.
(f) "Taxpayer" as used in
				this regulation means every person as defined under O.C.G.A. §§
										48-1-2(18) 
				 and 
				 48-1-2(25).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-2 - COLLECTIONS › Rule 560-1-2-.01 - Responsible Party Liability for Trust Fund Taxes

Current through Rules and Regulations filed through June 27, 2024
(1)
Purpose.
O.C.G.A. §
									48-2-52 permits the collection of an entity's unpaid trust fund taxes from the
				party(ies) responsible for collecting, paying over, and accounting for such
				taxes on behalf of an entity. The Department of Revenue uses this as a
				collection mechanism when taxes are not fully collected or collectible from the
				entity itself. This regulation sets forth the Department's policies for
				determining, assessing, and collecting against a Responsible Party, as well as
				procedures for protesting a Responsible Party assessment with the
				Department.
(2)
Definitions.
(a) "Entity" as used in this
				regulation means any limited liability entity incorporated or organized under
				Title 14 of the O.C.G.A.
(b)
				"Person" shall have the meaning set forth in O.C.G.A. §
										48-1-2(18).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-1 - ADMINISTRATIVE UNIT › Subject 560-1-2 - COLLECTIONS › Rule 560-1-2-.02 - Collection Fees

Current through Rules and Regulations filed through June 27, 2024
(1)
Imposition.
The collection fees authorized under O.C.G.A. §
									48-16-10(a) 
				 are hereby imposed.
(2)
Rate.
When the Department issues a Notice of State Tax Execution,
				a cost of collection fee will be added at the rate of 20% of the assessed
				liability. O.C.G.A. §
									48-16-10(a).
				The collection fee shall be in addition to all other penalties, fees, expenses,
				or costs associated with the collection process.
(3)
Waiver.
The Department may
				waive the cost of collection fee when it is reasonably determined that the
				deficiency is due to reasonable cause and is not the result of negligence,
				intentional disregard of administrative rules and regulations, or fraud.
				O.C.G.A. §
									48-16-10(a).
				A taxpayer may request a waiver of the collection fee along with, or in the
				alternative of, a penalty waiver.
(4)
Collection Agencies.
The
				Department may employ the services of a contracted debt collection agency or
				attorney for the collection of any debt once the imposition of the collection
				fee has been added to the debt, pursuant to paragraph (1). O.C.G.A. §
									48-16-11.
O.C.G.A. §§
										48-2-12, 48-2-16-10,
				  48-16-11.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.01 - Organization

Current through Rules and Regulations filed through June 27, 2024
(1)
				The Rules and Regulations and Forms contained in this Chapter are promulgated
				pursuant to authority contained in the Act.
(2) All words and terms are used as defined
				by the Act unless otherwise defined or unless the context in which such words
				or terms are used clearly indicate that they shall be given their usual and
				ordinary meaning.
(3) The Alcohol
				and Tobacco Division of the Department of Revenue is responsible to the
				Commissioner for proper administration of the Act.
O.C.G.A.
				 §§
											3-2-2,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.02

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A.
				 §§
											3-2-2,  3-2-6,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.03 - Personnel of Department Prohibited From Dealing in Alcoholic Beverages; Exception

Current through Rules and Regulations filed through June 27, 2024
(1)
				Employees of the Alcohol and Tobacco Division, the Compliance Division, the
				Audits Division and the Taxpayer Services Division of the Department are
				prohibited from employment within the Alcoholic Beverage industry.
(2) Employees in other Divisions of the
				Department may be employed within the Alcoholic Beverage industry when such
				employment would pose no conflict of interest or interference with the
				employee's performance of his or her duties as an employee of the
				Department.
(3) Any employee of the
				Department desiring employment within the Alcoholic Beverage industry shall
				first obtain written approval for such employment from the
				Department.
O.C.G.A.
				 §§
											3-2-2,  3-2-30,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.04 - Restriction on Law Enforcement Agents

Current through Rules and Regulations filed through June 27, 2024
No license, permit or registration shall be issued or
				 recorded which will permit or entitle any person who is a law enforcement agent
				 of the United States or of Georgia or of any county or municipality of the
				 State to engage in or derive remuneration or profit from the operation of any
				 businesses regulated under the Act.
O.C.G.A.
				 §§
											3-2-2,  48-2-12.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.05 - Retention of Weapon and Badge Upon Retirement

Current through Rules and Regulations filed through June 27, 2024
(1)
				Upon service retirement from the Department under honorable conditions, a
				special agent or enforcement officer who has accumulated a minimum of
				twenty-five (25) years of service as a law enforcement officer with the
				Department will be eligible to retain his or her Department-issued handgun,
				badge, and a "retired" Department Identification Card as part of their
				compensation.
(2) When a special
				agent or a sworn enforcement officer separates from the Department as a result
				of disability arising in the line of duty in performance of official duties,
				the special agent or enforcement officer will be eligible to retain his or her
				weapon, badge and a "disability" Department Identification Card as part of
				their compensation. The term "disability" shall mean an impairment that
				prevents a person from working as a law enforcement officer.
(3) A special agent or enforcement officer
				who is eligible to retain his or her weapon, badge, and "retired" or
				"disability" Department Identification Card shall file a request in writing
				with the Commissioner as soon as the date of separation is known. The request
				shall include the law enforcement officer's or special agent's full name,
				Employee Identification Number, Social Security Number, badge number(s), the
				make, model and serial number of the weapon, dates of creditable service, and
				residential address. If available at the time of application, a copy of the
				qualifying retirement or disability documentation shall also be attached to the
				request.
(4) The Commissioner shall
				evaluate the conditions of departure prior to approving or denying the request.
				The request may be denied if:
(a) The special
				agent or enforcement officer does not have twenty-five (25) years of creditable
				service at time of retirement;
(b)
				The special agent or enforcement officer does not retire under honorable
				conditions;
(c) The special agent
				or enforcement officer separates from the Department for reasons other than
				retirement or disability arising out of performance of official
				duties;
(d) The employee is
				approved for disability retirement for reasons of mental instability;
(e) The employee is separated from the
				Department pending a disciplinary action; or
(f) The issuance of the firearm would be
				deemed contrary to the public safety and welfare.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.06 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 58-1022, 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.07 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 58-1022, 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.08 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 58-1022, 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.09 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 58-1022, 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.10 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. Code Ann. Secs.
				 58-1022, 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.11 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L., 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.12 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess, p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.13 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 9406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.14 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L., 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Sec.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.15 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess, p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.16 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103.
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.17 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.19 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.20 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.21 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Sec.,
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.22 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Sec.,
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103.
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION › Subject 560-2-1 - ORGANIZATION › Rule 560-2-1-.23 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1937-38, Extra Sess., p. 103,
et
				 seq.
, as amended (Ga. Code Ann., Sec.
				 58-1022).