https://library.partnertax.ai/us-ga/regs/ 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-1-1-.01 Original Rule entitled "Creation of Department of Revenue Administrators" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-1-1-.03 Original Rule entitled "Administrative Unit" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. Repealed: New Rule entitled "Administrative Division" adopted. F. Dec. 16, 1976; eff. Jan. 5, 1977. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.04 Original Rule entitled "Request for Information" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.05 Original Rule entitled "Inspection of Records" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 14, 2016; eff. Feb. 3, 2016. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025. https://library.partnertax.ai/us-ga/regs/560-1-1-.06 Original Rule entitled "Motor Vehicle Interstate Reciprocity" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.07 Original Rule entitled "Jewelry Public Auction License" adopted. F. and eff. June 30, 1965. Repealed: F. July 6, 2006; eff. July 26, 2006. https://library.partnertax.ai/us-ga/regs/560-1-1-.08 Original Rule entitled "Motor Field Inspection" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.09 Original Rule entitled "Procedure to Petition for the Adoption of Rules" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.10 Original Rule entitled "Procedure for Declaratory Rulings" adopted. F. and eff. June 30, 1965. Amended: New title "Letter Rulings." F. Jan. 14, 2016; eff. Feb. 3, 2016. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025. https://library.partnertax.ai/us-ga/regs/560-1-1-.11 Original Rule entitled "Taxpayers Demand for Hearing" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.12 Original Rule entitled "Informal Conference" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 14, 2016; eff. Feb. 3, 2016. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025. https://library.partnertax.ai/us-ga/regs/560-1-1-.13 Original Rule was filed on June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-1-1-.14 Original Rule was filed on June 30, 1965. Repealed: F. Jan. 14, 2016; eff. Feb. 3, 2016. Adopted: New Rule entitled "Electronic Signature and Remote Notary." F. Jan. 21, 2021; eff. Feb. 10, 2021. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025. https://library.partnertax.ai/us-ga/regs/560-1-1-.15 Original Rule was filed on August 7, 1969; effective August 26, 1969. Amended: Filed March 17, 1972; effective April 6, 1972. https://library.partnertax.ai/us-ga/regs/560-1-1-.16 Original Rule entitled "Regulations: Reference to Title 91A, Public Revenue (Effective January 1, 1980)" was filed on January 7, 1980; effective January 27, 1980. https://library.partnertax.ai/us-ga/regs/560-1-1-.17 Original Rule entitled "Regulations: Clarification of Regulations in Force" was filed on June 10, 1980; effective June 30, 1980. https://library.partnertax.ai/us-ga/regs/560-1-1-.18 Original Rule entitled "Mandatory Disclosure of Social Security Numbers" was filed on May 28, 1986; effective June 17, 1986. https://library.partnertax.ai/us-ga/regs/560-1-1-.19 Original Rule entitled "Electronic Record Keeping and Retention" was filed on Jul. 15, 1999; eff. Aug. 4, 1999. https://library.partnertax.ai/us-ga/regs/560-1-2-.01 Original Rule entitled "Responsible Party Liability for Trust Fund Taxes" adopted. F. Aug. 26, 2015; eff. Sept. 15, 2015. https://library.partnertax.ai/us-ga/regs/560-1-2-.02 Original Rule entitled "Collection Fees" adopted. F. Jan. 14, 2016; eff. Feb. 3, 2016. https://library.partnertax.ai/us-ga/regs/560-2-1-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-1-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-1-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-1-.04 Original Rule entitled "The Act" adopted. F. and eff. June 30, 1965. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Restriction on Law Enforcement Agents" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-1-.05 Original Rule entitled "Department" adopted. F. and eff. June 30, 1965. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Retention of Weapon and Badge Upon Retirement" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-1-.06 Original Rule entitled "Distilled Spirits" adopted. F. and eff. June 30, 1965. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.07 Original Rule entitled "State Warehouse" adopted. F. and eff. June 30, 1965. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.08 Original Rule entitled "Warehouse Charges" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Consumption on Premises Licensee" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.09 Original Rule entitled "Person" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.10 Original Rule entitled "Gallon" adopted. F. and eff. June 30, 1965. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.11 Original Rule entitled "Tax Stamps" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.12 Original Rule entitled "Producer" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.13 Original Rule entitled "Licensed Producer" was filed and effective on June 30, 1965. Amended: Rule repealed Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.14 Original Rule entitled "Registered Producer" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.15 Original Rule entitled "Joint Registrant" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.16 Original Rule entitled "Wholesaler" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.17 Original Rule entitled "Licensed Wholesaler" was filed and effective on June 30, 1965. Amended: Rule repealed Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.18 Original Rule entitled "Retailer" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed March 23, 1977; effective April 12, 1977. Amended: Rule repealed. Filed May 5, 1982, effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.19 Original Rule entitled "Licensed Retailer" was filed and effective June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.20 Original Rule entitled "Place of Business" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969. as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.21 Original Rule entitled "Warehouse" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969. as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.22 Original Rule entitled "Case" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed March 23, 1977; effective April 12, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.23 Original Rule entitled "Motor Vehicle" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.24 Original Rule entitled "Within the State of Georgia, Outside Georgia, Within Georgia, Into this State, Through Georgia" was filed and effective June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-1-.25 Original Rule entitled "Military Reservation" was filed on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969, effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-2-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.04 Original Rule entitled "Annual Fee; Bond" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Retail Dealer and Retail Consumption Dealer Purchases from Licensed Wholesaler. Penalty for Violation" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Display of License" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.08 Original Rule entitled "Separation of Georgia Products" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Notification of Disciplinary Action" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Providing Testimony and Documents" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. Oct. 5, 2023; eff. Oct. 25, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.12 Original Rule entitled "Compliance With Transportation Rules and Regulations" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Validity of License" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Measurement of Distances" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. Oct. 5, 2023; eff. Oct. 25, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.15 Original Rule entitled "Limitation Upon Other Business Interest" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: New Rule entitled "Display of License" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Inspection of Licensed Premises and Records" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.16 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.17 Original Rule entitled "Consideration of Goods Bought or Sold to Be in Cash; Exceptions" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Trade Practices - Inventory Set and Resets; Notification" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: New title "Trade Practices - Inventory Sets and Resets; Notification." F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.18 Original Rule entitled "Airline and Railway Passenger Carriers, Authorization to Sell and Distribute" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. Amended: New Rule entitled "Trade Practices - Point-of-Sale Advertising" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.19 Original Rule entitled "Emergency Movement of Beverage Alcohol" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Trade Practices - Promotional Items and Marketing Events" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.20 Original Rule entitled "Shipper's Failure to File Report" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Promotional Events" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.21 Original Rule entitled "Unlawful Shipments; Seizure; Assessment" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Prohibited Advertising" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.22 Original Rule entitled "Failure to Report; Failure to Remit Taxes; Penalty; Interest" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. Amended: New Rule entitled "Trade Show" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.23 Original Rule entitled "Common Carriers: Bills of Lading" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Manufacturer, Shipper and Wholesaler to Make Accurate Invoice" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: New title, "Sales Invoice Requirements for Manufacturers, Shippers, Importers, Brokers and Wholesalers." F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.24 Original Rule entitled "Wholesale Brand Combinations" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Nov. 8, 2006; eff. Nov. 28, 2006. Amended: New Rule entitled "Sales by Vending Machines" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.25 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-2-.26 Original Rule entitled "Valid County or Municipal License Requisite to Valid State License" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Dec. 15, 2006; eff. Jan. 4, 2007. Amended: New Rule entitled "Subterfuge" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.27 Original Rule entitled "Employment Restrictions" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Violations; Unlawful Activities" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.28 Original Rule entitled "Violations; Unlawful Activities" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Other Alcoholic Beverages Prohibited" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.29 Original Rule entitled "Failure to Comply with Tax Laws" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: New Rule entitled "Furnishing Alcoholic Beverages When Sale Not Permitted; Prohibited" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.30 Original Rule entitled "Damaged, Lost or Stolen Goods; Notification" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: New Rule entitled "Non-Registered Brands" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.31 Original Rule entitled "Selling in Violation of Order of Commissioner" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Invalid Checks" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: New title, "Dishonored Payments." F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.32 Original Rule entitled "Measurement of Distances" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule of same title adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Repealed: New Rule entitled "Notification of Disciplinary Action" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.33 Original Rule entitled "Initial Applications; Temporary Permits Authorized; Conditions of Issuance" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Termination of Business and Refunds on Close -Out Inventory" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.34 Original Rule entitled "Sales by Vending Machines" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Product Recall" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.35 Original Rule entitled "Monthly Report of Shipments" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. Adopted: New Rule entitled "Special Events Permits." F. Aug. 8, 2012; eff. Aug. 28, 2012. Amended: New title "Special Use Permits." F. May 6, 2016; eff. May 26, 2016. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-2-.36 Original Rule entitled "Consumption on Premises - Trade Practices" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.37 Original Rule entitled "Package Sales by Retail Consumption Dealers; Prohibitions" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.38 Original Rule entitled "Ownership Interest" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Feb. 3, 1987; eff. Feb. 23, 1987. Repealed: New Rule of same title adopted. F. Dec. 15, 2006; eff. Jan. 4, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.39 Original Rule entitled "Providing Testimony and Documents" was filed on May 5, 1982; effective May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.40 Original Rule entitled "Prohibition Against Holding or Having Beneficial Interest in More Than Two Retail Dealer Licenses" was filed on December 19, 1984; effective January 8, 1985. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.41 Original Rule entitled "Furnishing Beverage Alcohol When Sale Not Permitted; Prohibited" was filed on September 27, 1985; effective October 17, 1985. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.42 Original Rule entitled "Required Signs - Pregnancy Warning and Sales to Underage Persons" adopted. F. July 28, 1986; eff. August 17, 1986. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.43 Original Rule entitled "Charitable Events; Organization" adopted. F. Feb 3, 1987; eff. February 23, 1987. Amended: F. Aug. 4, 2000; eff. Aug. 24, 2000. Repealed: New Rule of same title adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Amended: F. Sept. 20, 2007; eff. Oct. 10, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.44 Original Rule entitled "Manufacturer, Shipper or Wholesaler to Make Accurate Invoice" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Amended: F. Dec. 13, 2002; eff. Jan. 2, 2003. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.45 Original Rule entitled "Coupons and Rebates" adopted. F. Mar. 10, 1997; eff. Mar. 30, 1997. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.46 Original Rule entitled "Prohibited Advertising" adopted. F. Mar. 10, 1997; eff. Mar. 30, 1997. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.47 Original Rule entitled "Certain Requirements for Licensees Upon Suspension of Alcohol License" adopted. F. June 2, 2006; eff. June 22, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.48 Original Rule entitled "Promotional Events" adopted. F. Dec. 15, 2006; eff. Jan. 4, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.49 Original Rule entitled "Inspection of Licenses Premises and Records" adopted. F. Dec. 15, 2006; eff. Jan. 4, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.50 Original Rule entitled "Invalid Checks" adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.51 Original Rule entitled "Wholesaler - Additional Requirements of Licensee" adopted. F. June 29, 2007; eff. July 19, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.52 Original Rule entitled "Special Charges" adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.53 Original Rule entitled "Delivery Vehicle Requirements" adopted. F. June 29, 2007; eff. July 19, 2007. Amended: F. Sept. 20, 2007; eff. Oct. 10, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.55 Original Rule entitled "Trade Show" adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Amended: F. June 29, 2007; eff. July 19, 2007. Amended: F. Sept. 20, 2007; eff. Oct. 10, 2007. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.56 Original Rule entitled "Trade Practices - Inventory Rotations; New Brands; Displays and Bins" adopted. F. Sept. 20, 2007; eff. Oct. 10, 2007. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.57 Original Rule entitled "Trade Practices - Inventory Set and Resets; Notification" adopted. F. Sept. 20, 2007; eff. Oct. 10, 2007. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.58 Original Rule entitled "Trade Practices - Point-of-Sale Advertising" adopted. F. Sept. 20, 2007; eff. Oct. 10, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.59 Original Rule entitled "Trade Practices - Promotional Items and Marketing Events" adopted. F. Mar. 10, 2008; eff. Mar. 30, 2008. Amended: F. Apr. 4, 2008; eff. Apr. 24, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.60 Original Rule entitled "Sale Limitation; Delivery" adopted. F. adopted. F. June 29, 2007; eff. July 19, 2007. Amended: F. Sept. 20, 2007; eff. Oct. 10, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.61 Original Rule entitled "Facility Tours" adopted. F. Mar. 10, 2008; eff. Mar. 30, 2008. Amended: F. Apr. 4, 2008; eff. Apr. 24, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.62 Original Rule entitled "Warehouse - Hub and Spoke Operations" adopted. F. June 29, 2007; eff. July 19, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.63 Original Rule entitled "Manufacturer Representatives Authorization to Contact Wholesalers and Retailers" adopted. F. Sept. 20, 2007; eff. Oct. 10, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.64 Original Rule entitled "Wholesale Cost Price" adopted. F. Mar. 10, 2008; eff. Mar. 30, 2008. Amended: F. Apr. 4, 2008; eff. Apr. 24, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.65 Original Rule entitled "Package Sales by Retail Consumption Dealers; Prohibitions" adopted as ER. 560-2-2-0.33-.65. F. and eff. July 2, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.66 Original Rule entitled "Wine Special Order Shipper" adopted as ER. 560-2-2-0.33-.66. F. and eff. July 2, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-2-.67 Original Rule entitled "Special Events on the Premises of a Licensed Manufacturer or Wholesaler" adopted. F. Aug. 8, 2016; eff. Aug. 28, 2016. Repealed: New Rule of the same title adopted. F. Aug. 1, 2017; eff. Aug. 21, 2017. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-3-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.15 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.16 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.17 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.18 Original Rule entitled "Shipment Into State; Common Carrier's Report" adopted. F. and eff. June 30, 1965. Repealed: F. May 13, 1975; eff. June 2, 1975. Amended: New Rule entitled "Compliance With Transportation Rules and Regulations" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.19 Original Rule entitled "Limitation Upon Other Business Interest" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: New Rule entitled "Intra-State Transportation Via Licensed Common Carriers" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.20 Original Rule entitled "Records to Be Maintained" adopted. F. May 13, 1975; eff. June 2, 1975. Repealed: New Rule entitled "Monthly Reports of Production" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.21 Original Rule entitled "Inter-State Transportation by Registered Producer" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-3-.22 Original Rule entitled "Registration of Producers, Sellers, Joint Registrants and Brands; Registration Fees; Additional Brand Registrations" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Registration of Out-of-State Producers Registration Fees; Additional Brand Registration" adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.23 Original Rule entitled "License Application; Bond" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Feb. 26, 2007; eff. Mar. 18, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.24 Original Rule entitled "Designation of Sales Territories" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Feb. 3, 1987; eff. Feb. 23, 1987. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.25 Original Rule entitled "Authorized Agents Only to Receive or Solicit Orders from Licensed Georgia Wholesalers" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.26 Original Rule entitled "Department of Revenue Recognition of Registered Producer or Joint Registrant Solely by Resident Representative" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.27 Original Rule entitled "Licensing Procedure for Resident Representative of a Registered Producer of Joint Registrant" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.28 Original Rule entitled "Authorization to Contact Wholesalers or Retail Dealers" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.29 Original Rule entitled "Shipments by Licensed Common Carriers; In Trucks Owned or Leased by Georgia Licensed Wholesalers; Shipments Consigned to Producer" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-3-.30 Original Rule entitled "Arrival; Tax Stamp Inspection" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Arrival; Inspection" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-3-.31 Original Rule entitled "Shipment Through Georgia" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-3-.32 Original Rule entitled "Requirements for Salespersons and Representatives of Wholesalers" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule of same title adopted. F. Dec. 15, 2006; eff. Jan. 4, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.33 Original Rule entitled "Transportation of Distilled Spirits; Vehicle Requirements; Itemization of Cargo" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Aug. 3, 1993; eff. Aug. 23, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.34 Original Rule entitled "Sales Reports" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.35 Original Rule entitled "Retail Dealer License" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.36 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.37 Original Rule entitled "Place of Sale or Delivery of Goods" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.38 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.39 Original Rule entitled "Restriction to Retail Dealer, Storage of Inventory" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.40 Original Rule entitled "Special Delivery Charges; Net Quantity" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Aug. 19, 1997; eff. Sept. 8, 1997. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.41 Original Rule entitled "Payments" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-3-.42 Original Rule entitled "Interest in Licensee's Business, Notice to Commissioner Within Five Days" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "New Ownership or Financial Interest in Distilled Spirit Licensee's Business" adopted. F. Dec. 15, 2006; eff. Jan. 4, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.43 Original Rule entitled "Consumption on Premises - Retail, Contiguous Operation" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.44 Original Rule entitled "Invalid Checks" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.45 Original Rule entitled "Wholesaler to Post Prices" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.46 Original Rule entitled "When Prices Are Effective" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.47 Original Rule entitled "Price Affirmation" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-3-.48 Original Rule entitled "Size of Container Purchased" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule of same title adopted. F. July 23, 1992; eff. August 12, 1992. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.49 Original Rule entitled "Outside Delivery of Drinks Prohibited" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 20, 2007; eff. Oct. 10, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.50 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-3-.51 Original Rule entitled "Special Approval for Variations in Sign Requirements" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. Amended: New Rule entitled "Manufacturer Representatives Authorization to Contact Wholesalers or Retailers" adopted. F. Feb. 26, 2007; eff. Mar. 18, 2007. Repealed: F. Sept. 20, 2007; eff. Oct. 10, 2007. https://library.partnertax.ai/us-ga/regs/560-2-3-.52 Original Rule entitled "Advertising Within the State Subject to Regulation by the Commissioner; Exception" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.53 Original Rule entitled "Prohibited Advertising Devices; Electrical" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.54 Original Rule entitled "Prohibited Advertising Devices; Stationary Display" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.55 Original Rule entitled "Prohibited Advertising Devices; Sale Benefits" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.56 Original Rule entitled "Periodical Advertising" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.57 Original Rule entitled "Advertising Prices" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.58 Original Rule entitled "Advertising Prohibited" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.59 Original Rule entitled "Unauthorized Advertising Prohibited; By Wholesaler or Retail Dealer; By Third Party on Behalf of Wholesaler or Retail Dealer" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule of same title adopted. F. Mar. 1, 1994; eff. Mar. 21, 1994. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.60 Original Rule entitled "Prohibited Advertising Devices; Photographic Display" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-3-.61 Original Rule entitled "Alcohol; Ethyl Alcohol; Definition; Purpose; License Required; Inspection; Records: Motor Fuel Registration; Applications Permanent Record" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.62 Original Rule entitled "Bonds" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.63 Original Rule entitled "Monthly Report; Remittance of Taxes" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.64 Original Rule entitled "Responsibility for Taxes" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-3-.65 Original Rule entitled "Inventories" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.08 Original Rule entitled "Storage Other Than at Licenses Premises" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Sale Limitation; Delivery" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. June 29, 2007; eff. July 19, 2007. Amended: New Rule entitled "Inventories" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-4-.09 Original Rule entitled "Wholesale Brand Combinations" adopted. F. Dec. 26, 1974; eff. Jan. 15, 1975. Repealed: New Rule entitled "Deposit for Bottles" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Audits; Assignment of Auditors; Due Cause" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-4-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-4-.11 Original Rule entitled "Posting Master Price List" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. Repealed: New Rule entitled "Warehouse - Hub and Spoke Operations" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-4-.12 Original Rule entitled "Responsibility for Taxes" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.13 Original Rule entitled "Sales Ticket" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.14 Original Rule entitled "Invalid Checks" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Feb. 26, 2007; eff. Mar. 18, 2007. https://library.partnertax.ai/us-ga/regs/560-2-4-.15 Original Rule entitled "Price Advertising Prohibited; Exceptions" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Mar. 10, 1997; eff. Mar. 30, 1997. https://library.partnertax.ai/us-ga/regs/560-2-4-.16 Original Rule entitled "Imposition of Tax" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-4-.17 Original Rule entitled "Tax Imposed Upon and Paid by Wholesale Dealer" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-4-.18 Original Rule entitled "Reports" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.19 Original Rule entitled "Remittance of Tax" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-4-.20 Original Rule entitled "Additional Reports; Markings, Stamps Prohibited: Authority of Commissioner" was filed on May 5, 1982; effective May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.21 Original Rule entitled "Compensation for Collection Prohibited" was filed on May 5, 1982; effective May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.22 Original Rule entitled "Failure to Report or Remit; Failure to Maintain Records; Revocation of the State License" was filed on May 5, 1982; effective May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.23 Original Rule entitled "Audits; Assignment of Auditors; Due Cause was filed on May 5, 1982; effective May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.24 Original Rule entitled "Regulatory Agencies; Business Relations Prohibited: Conflicts of Interest" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.25 Original Rule entitled "Trades Practices" adopted. F. Feb. 3, 1987; eff. Feb. 23, 1987. Repealed: New Rule of same title adopted. F. Feb. 13, 1992; eff. Mar. 4, 1992. Repealed: F. Sept. 20, 2007; eff. Oct. 10, 2007. https://library.partnertax.ai/us-ga/regs/560-2-4-.26 Original Rule entitled "Special Events" adopted. F. Feb. 3, 1987; eff. Feb. 23, 1987. Repealed: F. Dec. 15, 2006; eff. Jan. 4, 2007. https://library.partnertax.ai/us-ga/regs/560-2-4-.27 Original Rule entitled "Non-Registered Brands" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.28 Original Rule entitled "Inventories" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.29 Original Rule entitled "Brewpub Bonds" adopted. F. Sept. 5, 1995; eff. Sept. 25, 1995. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.30 Original Rule entitled "Monthly Report; Remittance of Taxes by Brewpubs" adopted. F. Sept. 5, 1995; eff. Sept. 25, 1995. Amended: F. June 29, 2007; eff. July 19, 2007. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-4-.31 Original Rule entitled "Keg Registration and Identification" adopted. F. Aug. 6, 2001; eff. Aug. 26, 2001. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-5-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-5-.15 Original Rule entitled "Limit of Sale; Affidavit and Permit to Purchase" adopted. F. July 2, 1975; eff. July 22, 1975. Amended: F. Nov. 2, 1977; eff. Nov. 22, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Inventories" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-5-.16 Original Rule entitled "Non-Registered Brands" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-5-.17 Original Rule entitled "Responsibility for Taxes" adopted. F. Apr. 14, 1993; eff. May 4, 1993. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-5-.18 Original rule entitled "Honey Wine'"or "Mead" adopted as ER. 560-2-5-0.32-.18. F. and eff. June 27, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-5-.19 Original Rule entitled "Honey Wine" or "Mead"; Manufacture, Distribution, Transportation, Sale" adopted as ER. 560-2-5-0.32-.19. F. and eff. June 27, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-6-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.06 Original Rule entitled "Responsibility for Legal Delivery; Place of Delivery; Carrier" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: New Rule entitled "Tax-Paid Beverage Alcohol" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-6-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.08 Original Rule entitled "Inspection of Delivery by Retailer" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Inspection of Delivery by Retailer or Consumption on Premises Licensees" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.09 Original Rule entitled "Restrictions Among Wholesalers and Retailers Business Affiliations" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Restrictions Among Wholesaler and Retailers or Consumption on Premises Licensee's Business Affiliations" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.10 Original Rule entitled "Retailer to Buy Only From Wholesaler, Penalty for Violation" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Retailer or Consumption on Premises Licensee to Buy From Wholesaler; Penalty for Violation" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-6-.12 Original Rule entitled "Consideration for Goods Bought or Sold to Be in Cash at or Before Delivery; Violations" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Consideration for Goods Bought or Sold to Be in Cash at or Before Delivery; Exceptions; Violations" adopted. F. Aug. 27, 1975; eff. Sept. 16, 1975. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.13 Original Rule entitled "Payments" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.14 Original Rule entitled "Consumption on Premises - Trade Practices" adopted. F. June 29, 1972; eff. July 1, 1972, as specified by the Agency. Repealed: F. Aug. 27, 1975; eff. Sept. 16, 1975. https://library.partnertax.ai/us-ga/regs/560-2-6-.15 Original Rule entitled "Notification of Disciplinary Action" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: New Rule of same title adopted. F. Nov. 29, 1973; eff. Dec. 19, 1973. Amended: F. Mar. 23, 1977; eff. Apr. 12, 1977. Repealed: New Rule of same title adopted. F. May 25, 1977; eff. June 14, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.16 Original Rule entitled "Financial Transactions" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.17 Original Rule entitled "Validity of License" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.18 Original Rule entitled "Operation of Business Subsequent Year, Renewal" adopted. F. May 13, 1974; eff. June 2, 1974. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.19 Original Rule entitled "Initial Applications; Temporary Permits Authorized; Conditions of Issuance" was filed on May 13, 1974; elective June 2, 1974. Amended: Filed March 23, 1977; effective April 12, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.20 Original Rule entitled "Issuance of Permits Discretionary; No Property Right; Permit Subject to Suspension or Revocation" filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.21 Original Rule entitled "Pre-License Investigative Fee" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.22 Original Rule entitled "Consumption on Premises--Retail, Contiguous Operation" was filed on May 13, 1975; effective June 2, 1975. Amended: Filed August 27, 1975; effective September 16, 1975. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-6-.23 Original Rule entitled "Cause for Suspension or Revocation of License-Games of Chance" was filed on March 23, 1977, effective April 12, 1977. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 1, 1978; effective August 21, 1978. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-7-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.06 Original Rule entitled "Georgia Wine Wholesalers Monthly Report. Form ATT-7" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.07 Original Rule entitled "Wholesale Distributors Liquor Master Price List" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.09 Original Rule entitled "Certificate of Residence for Liquor Licensee. Form ATT-14" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-7-.11 Original Rule entitled "Beverage Alcohol Personnel Statements. Form ATT-17" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.12 Original Rule entitled "State of Georgia - Producer of Distilled Spirits Registration Application. Form ATT-24" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.13 Original Rule entitled "Permit Cards for Beverage Alcohol Representatives. Form ATT-27" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.14 Original Rule entitled "Monthly Report of Military Designated Malt Beverage Shipments into Georgia. Form ATT-28" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.15 Original Rule entitled "Monthly Report of Malt Beverage Shipments into Georgia. Form ATT-29" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.16 Original Rule entitled "Distilled Spirits Manufacturer Bond. Form ATT-32" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.17 Original Rule entitled "Wine Manufacturer Bond. Form ATT-33" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.18 Original Rule entitled "Wholesalers Wine Bond. Form ATT-34" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.19 Original Rule entitled "Wholesalers Military Designated Malt Beverage Monthly Report. Form ATT-35" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.20 Original Rule entitled "Wholesale Dealers - Beer Price Posting. Form ATT-38" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.21 Original Rule entitled "Affirmation Foreign Registered Producers. Form ATT-39" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-7-.22 Original Rule entitled "Registered Producers - Schedule of Prices to Wholesalers. Form ATT-40" adopted. F. May 5, 1982; eff. May 25, 1982. Amended: F. Nov. 8, 2006; eff. Nov. 28, 2006. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.23 Original Rule entitled "Affidavit - Berries and/or Fruit Sellers. Form ATT-42" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.24 Original Rule entitled "Malt Beverage Wholesalers Bond. Form ATT-47" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Malt Beverage Wholesalers Bond and Irrevocable Bank Letter of Credit. Forms ATT-47 and ATT-183" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.25 Original Rule entitled "Affirmation - Domestic Producers. Form ATT-48" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-7-.26 Original Rule entitled "Malt Beverage - Brewery, Importer and Broker Bond. Form ATT-52" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.27 Original Rule entitled "Registered Producers Resident Representative Bond. Form ATT-56" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.28 Original Rule entitled "Registered Producers Bond. Form ATT-57" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.29 Original Rule entitled "Retail Dealers and Retail Consumption Dealers Liquor Bond. Form ATT-59" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.30 Original Rule entitled "Georgia Winery Monthly Report. Form ATT-62" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.31 Original Rule entitled "Liquor Wholesalers - Distilled Spirits Sales to Retail Dealers and Retail Consumption Dealers. Form ATT-70" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.32 Original Rule entitled "Malt Beverage Shippers License Application. Form ATT-71" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.33 Original Rule entitled "Liquor Wholesalers Purchases of Distilled Spirits from Registered Producers Monthly Report. Form ATT-80" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Wholesalers Distilled Spirits and Alcohol Monthly Report. Form ATT-85" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.34 Original Rule entitled "Wine Retail Dealers Bond. Form ATT-82" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-7-.35 Original Rule entitled "Beverage Alcohol Tax Refund or Credit Application. Form ATT-89" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Beverage Alcohol Tax or Credit Application. Form ATT-89" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.36 Original Rule entitled "Distilled Spirits Wholesalers Bond. Form ATT-95" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Distilled Spirits Wholesalers Bond and Irrevocable Bank Letter of Credit. Forms ATT-25 and ATT-162" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.37 Original Rule entitled "Wine Shippers License Application. Form ATT-107" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.38 Original Rule entitled "Wine Shippers Bond. Form ATT-108" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.39 Original Rule entitled "Monthly Report of Receipts and Disbursements of Distilled Spirits Through U.S. Customs. Form ATT-109" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.40 Original Rule entitled "Report of Wine Shipments into the State of Georgia. Form ATT-112" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.41 Original Rule entitled "Malt Beverage Excise Tax Monthly Report to Counties and Municipalities. Form ATT-122" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.42 Original Rule entitled "Wholesale Distributors Malt Beverage Monthly Tax Report. Form ATT-123" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.43 Original Rule entitled "Monthly Report of Malt Beverages, Distilled Spirits and Wine Sold by Airlines and Railways. Form ATT-131" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.44 Original Rule entitled "Registered Producer's Resident Representative Permit. Form ATT-138" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. July 7, 1994; eff. July 27, 1994. https://library.partnertax.ai/us-ga/regs/560-2-7-.45 Original Rule entitled "Georgia Licensed Producers Monthly Report of Purchases of Distilled Spirits in Bulk From Out of State Producers. Form ATT-146" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.46 Original Rule entitled "Carriers Monthly Report of Beverage Alcohol Delivered into Georgia. Form ATT-148" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.47 Original Rule entitled "Malt Beverage Brand and Label Registration and/or Territory Designation Application. Form ATT-170" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Wholesale Malt Beverage Report of Inventory. Form ATT-153" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.48 Original Rule entitled "Wine Brand and Label Registration and/or Territory Designation Application Form ATT-171" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Wholesale Wine Report of Inventory, Form ATT-160" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.49 Original Rule entitled "Distilled Spirits Brand and Label Registration and/or Territory Designation Application. Form ATT-173" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Wholesale Distilled Spirits and Alcohol Report of Inventory. Form ATT-165" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.50 Original Rule entitled "Personnel Statement - Non-Beverage Alcohol Manufacturer. Form ATT-185" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-7-.51 Original Rule entitled "Distilled Spirits Through Shipment Permit Bond. Form ATT-194" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Sept. 6, 2006; eff. Sept. 26, 2006. https://library.partnertax.ai/us-ga/regs/560-2-7-.52 Original Rule entitled "Importers Distilled Spirits License Performance and Tax Liability Bond. Form ATT-204" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-7-.53 Original Rule entitled "Brokers Distilled Spirits Performance and Tax Liability Bond. Form ATT-205" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-8-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-8-.02 Original Rule entitled "Wholesaler Sign Requirement; Wholesaler Liquor Dealer" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976. Amended: New Rule entitled "Brewpub Bonds" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-8-.03 Original Rule entitled "Licensed (Domestic) Producer Sign Requirements; Registered Distillery" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976. Amended: New Rule entitled "Monthly Report; Remittance of Taxes by Brewpubs" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-8-.04 Original Rule entitled "Special Approval for Variations in Sign Requirements" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.05 Original Rule entitled "Unauthorized Advertising Prohibited; by Wholesaler or Retailer; by Third Party on Behalf of Wholesaler or Retailer" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed September 25, 1978; effective October 15, 1978. Amended: Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.06 Original Rule entitled "Advertising Within the State Subject to Regulation by the Commissioner; Exception" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.07 Original Rule entitled "Prohibited Advertising Devices" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed September 1, 1977; effective September 21, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.08 Original Rule entitled "Prohibited Advertising Devices; Electrical" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1882; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.09 Original Rule entitled "Prohibited Advertising Devices; Photographic Display" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.10 Original Rule entitled "Prohibited Advertising Devices; Sale Benefits" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-8-.12 Original Rule entitled "Licensed Retailer Distribution of Approved Materials" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Retailer Distribution of Pamphlets; Materials" adopted. Filed July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-8-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-8-.15 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-8-.16 Original Rule entitled "Allowable Advertising to Insinuate no Relation to State or Federal Affiliation or Endorsement" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976. https://library.partnertax.ai/us-ga/regs/560-2-8-.17 Original Rule entitled "Advertising Reference to Academic Institution, Personnel or Student Prohibited" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976. https://library.partnertax.ai/us-ga/regs/560-2-8-.18 Original Rule entitled "Advertising by Personal Endorsement" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.19 Original Rule entitled "Advertising Prohibited; Women" wad filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Advertising Prohibited; Immodest Dress; Consumption" adopted. Filed November 20, 1974; effective December 10, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.20 Original Rule entitled "Advertising Prohibited; Sunday; False Statement" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Advertising Prohibited; False Statement" adopted. Filed July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.21 Original Rule entitled "Advertising Prohibited; Santa Claus; Cartoon or Comic Characters" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Advertising Prohibited; Santa Claus; Cartoon or Comic Characters; Reference to Legal Holiday" adopted. Filed July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-8-.22 Original Rule entitled "Reference to Legal Holidays Prohibited" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976. https://library.partnertax.ai/us-ga/regs/560-2-8-.23 Original Rule entitled "Periodical Advertising Subject to Approval by Commissioner" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976. https://library.partnertax.ai/us-ga/regs/560-2-8-.24 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-8-.25 Original Rule entitled "Assessment Against Wholesaler for Advertisement" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Assessment Against Wholesaler or Retailer for Advertisement" adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-9-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-9-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-9-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-9-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-9-.05 Original Rule entitled "Tax Free Orders Through Licensed Wholesaler" was files and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. Amended: A new Rule entitled "Executive Orders" was filed on June 4, 1987; effective June 24, 1987. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-9-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-9-.07 Original Rule entitled "Authorized Receiving Officer; Certification" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. Amended: A new Rule entitled "Continuances and Postponements. was filed on June 4, 1987; effective June 24, 1987. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-9-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-9-.09 Original Rule entitled "Military Liquors" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. Amended: A new Rule entitled "Transcripts of Hearing" was filed on June 4, 1987; effective June 24, 1987. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-9-.10 Original Rule entitled "Tax Paid Liquor" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-9-.11 Original Rule entitled "Restriction to Military Reservation" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.07 Original Rule entitled "Non-Registered Brands; Affixing Tax Stamp" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.08 Original rule entitled "Bottles, Cans or Containers without Tax Stamp" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.09 Original Rule entitled "Confiscated Goods, Destruction or Sale" was filed and effective an June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.10 Original Rule entitled "Use of Untrue or Misleading Statements" was filed and effective an June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.11 Original Rule entitled "Restriction Against Law enforcement Agents" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.13 Original Rule entitled "Display of License" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.14 Original Rule entitled "Report by Warehouseman" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.15 Original Rule entitled "Prima Facie contraband" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.16 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-10-.17 Original Rule entitled "Restriction on Employees of Producer or Wholesaler" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.18 Original Rule entitled "Acts Forbidden to Agents" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.19 Original Rule entitled "Use of Singular" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.20 Original Rule entitled "Gifts to Revenue Employees" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.21 Original Rule entitled "Violation of Regulations Results in Misdemeanor" was filed and elective on June 30, 1965. Attended: Rule repealed and a new Rule entitled "Emergency Movement of Distilled Spirits" adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.22 Original Rule entitled "Location of Premises" was filed on October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed and a new Rule of the same title adopted. Filed May 25, 1973; effective June 14, 1973. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.23 Original Rule entitled "Violations of Regulations" was filed on October 23, 1969; effective November 1, 1969, as specified by the Agency. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.24 Original Rule entitled "Consuls" was filed on August 27, 1975; effective September 16, 1975. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.25 Original Rule entitled "Licensing Qualifications" was filed on August 1, 1978; effective August 21, 1978. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.26 Original Rule entitled "Contraband; Seizure; Disposition; Claims; Hearing" was filed on August 23, 1978; effective September 12, 1978. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-10-.27 Original Rule entitled "Alcohol; Ethyl Alcohol; Definition; Purpose; License Required; Inspection; Records; Motor Fuel Registration; Applications Permanent Record" was filed on June 25, 1979; effective July 15, 1979. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-11-.08 Original Rule entitled "Size of Container Purchased" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed and a new Rule of the same title adopted. Filed March 23, 1977; effective April 12, 1977. Amended: Rule repealed. Filed May 5, 1982, effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.09 Original Rule entitled "Removal of Drinks Prohibited" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed and a new Rule entitled "Outside Delivery of Drinks Prohibited" adopted. Filed April 2, 1974; effective April 22, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.10 Original Rule entitled "Purchases" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.11 Original Rule entitled "Solicitation of Drinks" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 1, 1978; effective August 21, 1978. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.12 Original Rule entitled "Subterfuge" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.13 Original Rule entitled "Unlawful Activities" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.14 Original Rule entitled "Cause for Suspension or Revocation of License; Games of Chance" was filed on November 29, 1973; effective December 19, 1973. Amended: Rule repealed. Filed March 23, 1977; effective April 12, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-11-.15 Original Rule entitled "Consumption on Premises--Trade Practices" was filed on August 27, 1975; effective September 16, 1975. Amended: Rule repealed. Filed May 5, 1982, effective May 25, 1982 https://library.partnertax.ai/us-ga/regs/560-2-12-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.07 Original Rule entitled "Permit to Ship Form AT-64-12" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Permit to Ship Form ATT-64-12" adopted. Filed November 22, 1972; effective December 12, 1972. Amended: Rule repealed. Filed May 13, 1975; effective June 2, 1975. https://library.partnertax.ai/us-ga/regs/560-2-12-.08 Original Rule entitled "Wholesale Hauling Permit Form 61-316" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Wholesaler Hauling Permit Form ATT-49" adopted. Filed November 22, 1972; effective December 12, 1972. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-12-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-12-.10 Original Rule entitled "Wholesalers Report of Shipments Received Form AT-16" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Wholesalers Report of Shipments Form ATT-80" adopted. Filed November 22, 1972; effective December 12, 1982. Amended: Rule repealed. Filed May 13,1975; effective June 2, 1975. https://library.partnertax.ai/us-ga/regs/560-2-12-.11 Original Rule entitled "Check-Off List for License Application Form ATT-98" was filed on April 4, 1973; effective April 24, 1973. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-12-.12 Original Rule entitled "Temporary Permit From ATT-130" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-2-13-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-13-.02 Original Rule entitled "Authority, of Agents; Availability of Records; Inspection of Records" was filed on January 30, 1975; effective February 19, 1975. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. Amended: New Rule entitled "Requirements; Restrictions; Prohibitions" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-13-.03 Original Rule entitled "Sale and Distribution Subject to Laws and Regulations: Regulation by Commissioner" was filed on January 30, 1975; effective February 19, 1975. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. Amended: New Rule entitled "Transportation and Delivery" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010 Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-13-.04 Original Rule entitled "Violations" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-14-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-14-.02 Original Rule entitled "Application to Sell on Sunday: Evidence of Eligibility" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-14-.03 Original Rule entitled "Determination of Eligibility; Issuance of Permit, Display of Permit or License" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-14-.04 Original Rule entitled "Package Sales Prohibited" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-14-.05 Original Rule entitled "Eating Establishments: Annual Determination of Eligibility" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-14-.06 Original Rule entitled "Bona Fide Eating Establishments; Subterfuge" was filed on July 19, 1976, effective August 8, 1976. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-14-.07 Original Rule entitled "False Statement of Eligibility; Revocation" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-14-.08 Original Rule entitled "Sunday Sales Authorized-Certain Counties: Restrictions" was filed on July 19, 1978; effective August 8, 1978. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. https://library.partnertax.ai/us-ga/regs/560-2-15-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.15 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.16 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.17 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.18 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.19 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.20 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.21 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.22 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.23 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.24 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.25 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-15-.26 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-16-.01 Original Rule entitled "Applicability of Rules; Persons Authorized to Hold Hearings; Authority of Hearing Officer" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-16-.02 Original Rule entitled "Nature of the Proceeding; Burden of Proof" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. Aug. 17, 2020; eff. Sept. 6, 2020. https://library.partnertax.ai/us-ga/regs/560-2-16-.03 Original Rule entitled "Evidence; Official Notice" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-16-.04 Original Rule entitled "Executive Orders" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-16-.05 Original Rule entitled "Intra-Agency Appeal Procedures; Post Hearing Motions" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-16-.06 Original Rule entitled "Continuances and Postponements" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-16-.07 Original Rule entitled "Subpoena Forms; Service" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-16-.08 Original Rule entitled "Transcripts of Hearing" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.01 Original Rule entitled "Effective Date" adopted. F. Oct. 21, 1996; Nov. 10, 1996. Repealed: New Rule entitled "Retailer/Retail Consumption Dealer" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Repealed: F. Oct. 24, 2012; eff. Nov. 13, 2012. https://library.partnertax.ai/us-ga/regs/560-2-17-.02 Original Rule entitled "Definition of 'Bona Fide Coin Operated Amusement Machine" adopted. F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: New Rule entitled "Wholesalers" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Repealed: F. Oct. 24, 2012; eff. Nov. 13, 2012. https://library.partnertax.ai/us-ga/regs/560-2-17-.03 Original Rule entitled "Authority" adopted F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: New Rule entitled "Manufacturers, Shippers, Importers & Brokers" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Repealed: F. Oct. 24, 2012; eff. Nov. 13, 2012. https://library.partnertax.ai/us-ga/regs/560-2-17-.04 Original Rule entitled "Qualification" adopted. F. Oct. 21, 1996; Nov. 10, 1996. Repealed: New Rule entitled "General Use Forms" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Repealed: F. Oct. 24, 2012; eff. Nov. 13, 2012. https://library.partnertax.ai/us-ga/regs/560-2-17-.05 Original Rule entitled "Application Requirements" adopted F. Oct. 21, 1996; eff. Nov. 10, 1996. Amended: F. Nov. 14, 2005; eff. Dec. 4, 2005. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. Adopted: New rule entitled "Application for Alcohol License." F. Oct. 24, 2012; eff. Nov. 13, 2012. Repealed: F. May 31, 2023; eff. June 20, 2023. https://library.partnertax.ai/us-ga/regs/560-2-17-.06 Original Rule entitled "Form and Use of Master License" adopted F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.07 Original Rule entitled "Form and Use of Sticker" adopted. F. Oct. 21, 1996; Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.08 Original Rule entitled "Removal of Sticker" adopted. F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.09 Original Rule entitled "Validity of Sticker" adopted. F. Oct. 21, 1996; Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.10 Original Rule entitled "Purchase of Additional Stickers" adopted. F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.11 Original Rule entitled "Form of Commissioner Seal" adopted F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.12 Original Rule entitled "Failure to Comply with Tax Laws" adopted. F. Oct. 21, 1996; Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.13 Original Rule entitled "Subterfuge" adopted F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-17-.14 Original Rule entitled "Consequences of Violating This Chapter" adopted. F. Oct. 21, 1996; eff. Nov. 10, 1996. Repealed: F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-2-18-.01 Original Rules entitled "Definitions" adopted as ER. 560-2-18-0.48-.01. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.02 Original Rule entitled "Qualifications" adopted as ER. 560-2-18-0.48-.02. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.03 Original Rule entitled "Application Requirements" adopted as ER. 560-2-18-0.48-.03. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.04 Original Rule entitled "Master License" adopted as ER. 560-2-18-0.48-.04. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.05 Original Rule entitled "Location License" adopted as ER. 560-2-18-0.48-.05. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.06 Original Rule entitled "Temporary License" adopted as ER. 560-2-18-0.48-.06. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.07 Original Rule entitled "Temporary Location Permit" adopted as ER. 560-2-18-0.48-.07. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.08 Original Rule entitled "Permit Stickers" adopted as ER. 560-2-18-0.48-.08. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.09 Original Rule entitled "Removal of Permit Stickers" adopted as ER. 560-2-18-0.48-.09. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.10 Original Rule entitled "Inspection of Licensed Premises and Records" adopted as ER. 560-2-18-0.48-.10. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.11 Original Rule entitled "Failure to Comply with Tax Laws" adopted as ER. 560-2-18-0.48-.11. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.12 Original Rule entitled "Subterfuge" adopted as ER. 560-2-18-0.48-.12. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-18-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-2-18-.14 Original Rule entitled "Non-Cash Redemption" adopted as ER. 560-2-18-0.48-.14. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.01 Original Rule entitled "Applicability of Rules; Persons Authorized to Hold Hearings, Authority of Hearing Officer" adopted as ER. 560-2-19-0.49-.01. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.02 Original Rule entitled "Nature of the Proceedings; Hearing Procedures; Burden of Proof" adopted as ER. 560-2-19-0.49-.02. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.03 Original Rule entitled "Evidence; Official Notice" adopted as ER. 560-2-19-0.49-.03. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.04 Original Rule entitled "Executive Orders" adopted as ER. 560-2-19-0.49-.04. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.05 Original Rule entitled "Intra-Agency Appeal Procedure; Post Hearing Motions" adopted as ER. 560-2-19-0.49 -05. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.06 Original Rule entitled "Continuances and Postponements" adopted as ER. 560-2-19-0.49-.06. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.07 Original Rule entitled "Subpoena Forms; Service" adopted as ER. 560-2-19-0.49-.07. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-19-.08 Original Rule entitled "Transcript of Hearing" adopted as ER. 560-2-19-0.49-.08. F. Dec. 15, 2010; eff. Dec. 17, 2010, as specified by the Agency. Amended: Permanent Rule of the same title adopted. F. Dec. 15, 2010; eff. Jan. 4, 2011. Repealed: F. Apr. 26, 2022; eff. May 16, 2022. https://library.partnertax.ai/us-ga/regs/560-2-20-.01 Original Rule entitled "Adult Entertainment State Operation Assessment" adopted. F. Oct. 31, 2017; eff. Nov. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-3-1-.01 Original Rule was filed on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-3-1-.02 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-3-1-.03 Original Rule was filed on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-3-1-.04 Original Rule was filed on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-3-2-.01 Original Rule entitled "Income Tax Withholding Refund Check Forgery" adopted. F. and eff. June 30, 1965. Amended: New title "Reissuance of Refund Checks." F. Mar. 18, 2020; eff. Apr. 7, 2020. https://library.partnertax.ai/us-ga/regs/560-3-2-.02 Original Rule entitled "Income Tax Withholding Refund Check Loss" adopted. F. and eff. June 30, 1965. Repealed: F. Mar. 18, 2020; eff. Apr. 7, 2020. https://library.partnertax.ai/us-ga/regs/560-3-2-.03 Original Rule entitled "Income Tax Refund Check Issued Deceased Taxpayer" adopted. F. and eff. June 30, 1965. Repealed: F. Mar. 18, 2020; eff. Apr. 7, 2020. https://library.partnertax.ai/us-ga/regs/560-3-2-.04 Original Rule entitled "Requisition and Payment of Revenue Stamps" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 15, 1976; eff. Feb. 4, 1976. https://library.partnertax.ai/us-ga/regs/560-3-2-.05 Original Rule entitled "Requisition and Payment for Release of Malt Beverage Crowns" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 15, 1975; eff. Feb. 4, 1975. https://library.partnertax.ai/us-ga/regs/560-3-2-.06 Original Rule entitled "Stamp Purchases" adopted. F. May 21, 1970; eff. July 1, 1970, as specified by R. 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.07 Original Rule entitled "Post Bond" adopted. F. May 21, 1970; eff. July 1, 1970, as specified by R. 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.08 Original Rule entitled "Identification Card of Authorization" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.09 Original Rule entitled "Authorization not Transferable" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.10 Original Rule entitled "Cancellation of Authorization" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.11 Original Rule entitled "Obligation" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.12 Original Rule entitled "Method of Payment" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.13 Original Rule entitled "Cancellation of Authorization" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.14 Original Rule entitled "Place of Purchase" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.15 Original Rule entitled "Fuson Stamps Only" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.16 Original Rule entitled "Authority to Receive" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.17 Original Rule entitled "Sales and Delivery" was filed on May 21, 1970, effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.18 Original Rule entitled "Daily Report" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. Amended: Filed January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-3-2-.19 . Original Rule entitled "Deposits" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. Amended: Filed January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-3-2-.20 Original Rule entitled "Transfer for Cash Funds" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.21 Original Rule entitled "Transfer Account Funds" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.22 Original Rule entitled "Audit" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.23 Original Rule entitled "Authorized Tobacco Distributor List" adopted. F. May 21, 1970; eff. July 1, 1970, as specified by R. 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.24 Original Rule entitled "Credits" adopted. F. May 21, 1970; eff. July 1, 1970, as specified by R. 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.25 Original Rule entitled "Effective Date" adopted. F. May 21, 1970; eff. July 1, 1970, as specified by R. 560-3-2-.25. https://library.partnertax.ai/us-ga/regs/560-3-2-.26 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-3-2-.27 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-3-3-.01 Original Rule was filed on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-5-1-.01 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-1-.02 Original Rule was filed and effective on June 30, 1965. Amended: Original Rule entitled "Unit Director" repealed and a new Rule entitled "Chief Special Investigator" adopted. Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-1-.03 Original Rule was filed and effective on June 30, 1965. Amended: Original Rule entitled "Confidential Secretary" repealed and a new Rule entitled "Administrative Secretary" adopted. Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-1-.04 Original Rule was filed and effective on June 30, 1965. Amended: Original Rule entitled "Special Agents" repealed and a new Rule entitled "Special Investigators" adopted. Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-1-.05 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978: effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-2-.01 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-2-.02 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-2-.03 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-2-.04 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-2-.05 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-5-2-.06 Original Rule was filed and effective on June 30, 1965. Amended: Filed January 15, 1975; effective February 4, 1975. Amended: Filed January 24, 1978; effective February 13, 1978. https://library.partnertax.ai/us-ga/regs/560-6-1-.01 Original Rule entitled "Public Auction of Seized Personal Property" adopted. F. May 30, 2019; eff. June 19, 2019. https://library.partnertax.ai/us-ga/regs/560-6-2-.01 Original Rule entitled "Imposition of Collection Fees" adopted. F. Feb. 15, 1993, eff. Mar. 7, 1993 Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-6-2-.02 Original Rule entitled "Rate of Collection Fees" adopted. F. Feb. 15, 1993; eff. Mar. 7, 1993. Amended: F. May 3, 1996; eff. May 23, 1996. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-6-2-.03 Original Rule entitled "Waiver of Cost of Collection Fee; Authority" adopted. F. Feb. 15, 1993; eff. Mar. 7, 1993. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-6-3-.01 Original Rule was filed on May 20, 1976; effective June 9, 1976. https://library.partnertax.ai/us-ga/regs/560-7-1-.01 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.01 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.02 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.03 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.04 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.05 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.06 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.07 Original Rule entitled "Chief of Office Operations" was filed and effective on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.08 Original Rule entitled "Chief of Field Operations" was filed and effective on June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-2-.09 Original Rule entitled "Failure to Meet Tax Liability Grounds for Dismissal" was filed and effective on June 30, 1965. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-3-.01 Original Rule entitled "Citation of Law" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-3-.02 Original Rule entitled "Definitions" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 12, 1969; eff. Dec. 31, 1969. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-3-.03 Original Rule entitled "Department of Revenue; State Revenue Commissioner; Deputy State Revenue Commissioner" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. Adopted: New Rule entitled "Election to Pay Tax at the Pass-Through Entity Level." F. Dec. 7, 2021; eff. Dec. 27, 2021. https://library.partnertax.ai/us-ga/regs/560-7-3-.04 Original Rule entitled "Compromise of Penalty Cases" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. Amended: New Rule entitled "Captive Real Estate Investment Trust Expenses and Costs" adopted. F. Oct. 15, 2009; eff. Nov. 4, 2009. https://library.partnertax.ai/us-ga/regs/560-7-3-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-3-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-3-.07 Original Rule entitled "Fiduciaries" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-3-.08 Original Rule entitled "Partnerships" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Feb. 6, 2001; eff. Feb. 26, 2001. Amended: F. Dec. 7, 2021; eff. Dec. 27, 2021. https://library.partnertax.ai/us-ga/regs/560-7-3-.09 Original Rule entitled "Corporations and Organizations Exempt from Tax" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 12, 1969; eff. Dec. 31, 1969. Amended: F. Mar. 23, 1977; eff. Apr. 12, 1977. Repealed: New Rule of same title adopted. F. Feb. 22, 2006; eff. Mar. 14, 2006. Amended: F. Aug. 29, 2009; eff. Sept. 8, 2009. https://library.partnertax.ai/us-ga/regs/560-7-3-.10 Original Rule entitled "Regulations; Dependents" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Personal Exemptions and Credits for Dependents" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Repealed: F. Dec. 26, 2001; eff. Jan. 15, 2002. Amended: New Rule entitled "Interest Income on Government Obligations" adopted. F. Mar. 3, 2008; eff. Mar. 23, 2008. https://library.partnertax.ai/us-ga/regs/560-7-3-.11 Original Rule entitled "Personal Exemptions and Credits, Surviving Spouse" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. Adopted: New Rule entitled "Partnership and Pass-Through Entity Audits." F. Jan. 10, 2019; eff. Jan. 30, 2019. https://library.partnertax.ai/us-ga/regs/560-7-3-.12 Original Rule entitled "Estates" adopted. F. Mar. 23, 1977; eff. Apr. 12, 1977. Repealed: New Rule of same title adopted. F. Feb. 22, 2006; eff. Mar. 14, 2006. https://library.partnertax.ai/us-ga/regs/560-7-3-.13 Original Rule entitled "Consolidated Returns" adopted. F. Nov. 27, 2002; eff. Dec. 17, 2002. Repealed: New Rule of same title adopted. F. Dec. 2, 2005; eff. Dec. 22, 2005. Amended: F. Dec. 7, 2006; eff. Dec. 27, 2006. Amended: F. Nov. 29, 2018; eff. Dec. 19, 2018. Amended: F. Feb. 5, 2025; eff. Feb. 25, 2025. https://library.partnertax.ai/us-ga/regs/560-7-4-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-4-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-4-.03 Original Rule entitled "Sales of Realty and Casual Sales of Personalty" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. Amended: New Rule entitled "Withholding Procedures Governing Excess Withholding Allowances" adopted. F. Jan. 17, 1986; eff. Feb. 6, 1986. https://library.partnertax.ai/us-ga/regs/560-7-4-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-4-.05 Original Rule "Life Insurance Policies and Contracts Paid Upon Death" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. Amended: New Rule entitled "Deferred Income and Stock Options of Taxable Nonresidents" adopted. F. Sept. 1, 2011; eff. Sept. 21, 2011. https://library.partnertax.ai/us-ga/regs/560-7-4-.06 Original Rule entitled "When Life Insurance or Endowment Policy Not Included in Gross Income" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-4-.07 Original Rule entitled "Gifts and Bequests" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-4-.08 Original Rule entitled "Interest on State Obligations" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-4-.09 Original Rule entitled "Pensions from United States Government or from Any State of United States" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-4-.10 Original Rule entitled "Dividends on Bank or Trust Company Stock" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-4-.11 Original Rule entitled "Provisions not Applicable to Corporations" adopted. F. Dec. 12, 1969; eff. Dec. 31, 1969. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-5-.01 Original Rule entitled "Net Income Defined" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 12, 1969; eff. Dec. 31, 1969. Repealed: New Rule entitled "Net Taxable Income (Corporation)" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-5-.02 Original Rule was filed on June 30, 1965. Amended: Filed December 12, 1969; effective December 31, 1969. Amended: F. Dec. 7, 2021; eff. Dec. 27, 2021. https://library.partnertax.ai/us-ga/regs/560-7-6-.01 Original Rule entitled "Deductions from Gross Income" adopted. F. and eff. June 30, 1965. Amended: F. May 25, 1966; eff. June 13, 1966. Amended: F. Aug. 4, 1966; eff. Aug. 24, 1966. Amended: F. Jan. 11, 1971; eff. Jan. 31, 1971. Repealed: New Rule entitled "Elections" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.02 Original Rule entitled "Interest" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Meaning of Terms Used" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-6-.03 Original Rule entitled "Taxes" adopted. F. and eff. June 30, 1965. Amended: F. June 10, 1969; eff. June 29, 1969. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.04 Original Rule entitled "Losses" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 12, 1969; eff. Dec. 31, 1969. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.05 Original Rule entitled "Bad Debts" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.06 Original Rule entitled "Contributions or Gifts" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Payments by Husband Under Decree of Divorce" adopted. F. Dec. 12, 1969; eff. Dec. 31, 1969. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.07 Original Rule entitled "Payments by Husband Under Decree of Divorce" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Medical and Dental Expenses" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Filed October 2, 1970; effective October 22, 1970. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.08 Original Rule entitled "Medical and Dental Expenses" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Optional Standard Deductions" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.09 Original Rule entitled "Optional standard Deductions" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Net Operating Loss Carry-Over and Carry-Back" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.10 Original Rule entitled "Net Operating Loss Carry-Over and Carry-Back" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Items not Deductible" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.11 Original Rule entitled "Child Care Expenses" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Provisions not Applicable to corporations" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-6-.12 Original Rule entitled "Items Not Deductible" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 12, 1969; effective December 31, 1969. Amended: By amendment filed February 16, 1972, effective March 7, 1972, Rule number was reserved. https://library.partnertax.ai/us-ga/regs/560-7-7-.01 Original Rule entitled "Credits Against Taxes" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-7-.02 Original Rule entitled "Credit for Sales and Use Taxes" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-7-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-7-.04 Original Rule entitled "Change of Taxable Year" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-7-7-.05 Original Rule entitled "Year in Which Income Taxable" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. Amended: New Rule entitled "Definition of the Term Federal Jobs Tax Credit" adopted. F. May 14, 2001; eff. June 3, 2001. https://library.partnertax.ai/us-ga/regs/560-7-7-.06 Original Rule entitled "Year in Which Deductions and Credits Taken" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.07 Original Rule entitled "Inventories to Determine Income" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.08 Original Rule entitled "Income and Expenses of Taxpayer Who Dies" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-7-.09 Original Rule entitled "Basis for Determining Gain and Loss; Inventory" adopted. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-7-.10 Original Rule entitled "Basis for Determining Gain or Loss; Bequest, Devise, or Inheritance" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.11 Original Rule entitled "Limitations of Gains and Losses" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.12 Original Rule entitled "Involuntary Conversion" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.13 Original Rule entitled "Sale or Exchange of Residence" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.14 Original Rule entitled "Location of Residence" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.15 Original Rule entitled "Gains or Losses on Sales or Exchange of Other Than Capital Assets" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.16 Original Rule entitled "Gain or Loss in Exchange of Property; Corporate Stock, 'Reorganization' and 'Party to Reorganization' Defined" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Gain or Loss in Exchange of Property" adopted. F. Dec. 12, 1969; eff. Dec. 31, 1969. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.17 Original Rule entitled "Exchange of Property Other Than Rule 560-7-7-.16 Property" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.18 Original Rule entitled "Stock or Securities Received for Organization of a Corporation" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Distribution in Liquidation" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.19 Original Rule entitled "Distribution in Liquidation" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Exchange of Common Stock" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.20 Original Rule entitled "Exchange of Common Stock" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Receipt of Other Property or Money in Certain Tax Free Exchanges" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.21 Original Rule entitled "Receipt of Other Property or Money in Certain Tax Free Exchanges" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Accelerated Amortization of Emergency Facilities" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.22 Original Rule entitled "Reorganizations; Purpose and Scope of Exemption Reorganization Exchanges" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Provisions not Applicable to Corporations" adopted. Filed December 12, 1969; effective December 31, 1969. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-7-.23 Original Rule entitled "Party to A Reorganization" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 12, 1969; effective December 31, 1969. Amended: By amendment filed February 16, 1972, effective March 7, 1972, Rule number was reserved. https://library.partnertax.ai/us-ga/regs/560-7-7-.24 Original Rule entitled "Property Received by Corporation on Complete Liquidation of Another" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 12, 1969; effective December 31, 1969. Amended: By amendment filed on February 16, 1972, effective March 7, 1972, Rule number was reserved. https://library.partnertax.ai/us-ga/regs/560-7-7-.25 Original Rule entitled "Restriction on Operation of Section 92-3121" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 12, 1969; effective December 31, 1969. Amended: By amendment filed February 16, 1972; effective March 7, 1972, Rule number was reserved. https://library.partnertax.ai/us-ga/regs/560-7-7-.26 Original Rule entitled "Claims for Refunds" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 12, 1969; effective December 31, 1969. Amended: By amendment filed February 16, 1972, effective March 7, 1972, Rule number was reserved. https://library.partnertax.ai/us-ga/regs/560-7-8-.01 Original Rule entitled "Individual Returns; Husband and Wife; Persons Under Disability" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Requirements for Filing" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-8-.02 Original Rule entitled "Deceased Taxpayer" adopted. F. and eff. June 30, 1965. Amended: F. Feb. 16, 1972; eff. Mar. 7, 1972. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.03 Original Rule entitled "No Verification Required" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. Adopted: New Rule entitled "Alternate Method of Determining Income." F. Nov. 17, 2014; eff. Dec. 7, 2014. https://library.partnertax.ai/us-ga/regs/560-7-8-.04 Original Rule entitled "Corporation Returns" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 12, 1969; eff. Dec. 31, 1969. https://library.partnertax.ai/us-ga/regs/560-7-8-.05 Original Rule entitled "Information at the Source; Payments of $1,000 or More" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 24, 2009; eff. Dec. 14, 2009. https://library.partnertax.ai/us-ga/regs/560-7-8-.06 Original Rule entitled "Return of Brokers" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 24, 2009; eff. Dec. 14, 2009. https://library.partnertax.ai/us-ga/regs/560-7-8-.07 Original Rule entitled "Shifting of Income" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-7-8-.08 Original Rule entitled "Time and Place of Filing Returns" adopted. F. and eff. June 30, 1965. Amended: F. May 4, 1976; eff. May 24, 1976. https://library.partnertax.ai/us-ga/regs/560-7-8-.09 Original Rule entitled "Extension of Time for Returns" adopted. F. and eff. June 30, 1965. Amended: F. Sept. 1, 1967; eff. Sept. 20, 1967. Repealed: New Rule entitled "Extensions of Time" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Repealed: New Rule entitled "Addition to Tax in Case of Nonpayment" adopted. F. May 4, 1976; eff. May 24, 1976. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.10 Original Rule entitled "Penalties; Late Filing of, and Failure to File Return; False or Fraudulent Return" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Penalties" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Repealed: New Rule entitled "Penalties for Late Filing" adopted. F. May 4, 1976; eff. May 24, 1976. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.11 Original Rule entitled "Commissioner to Prepare Delinquent Returns" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.12 Original Rule entitled "Examination of Records of Taxpayers" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.13 Original Rule entitled "Secrecy Required of Officials; Information to Federal Officers; Preservation of Reports and Returns" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.14 Original Rule entitled "Time and Place of Payment of Tax, Installments" adopted. F. and eff. June 30, 1965. Repealed: F. May 4, 1976; eff. May 24, 1976. Amended: New Rule entitled "Headquarters Job Tax Credit" adopted. F. Dec. 21, 2000; eff. Jan. 10, 2001. Amended: F. Feb. 8, 2005; eff. Feb. 28, 2005. Amended: F. Mar. 29, 2005; eff. Apr. 18, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.15 Original Rule entitled "Interest When Filing Time Extended" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Interest on Deficiencies" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Amended: F. May 4, 1976; eff. May 24, 1976. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.16 Original Rule entitled "Assessment and Collection of Deficiencies Notice; Petition for Redetermination of Deficiency" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.17 Original Rule entitled "Period of Limitation Upon Assessment and Collection" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.18 Original Rule entitled "Statement of Changes" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.19 Original Rule entitled "Interest and Additions to Tax in Case of Deficiencies" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 16, 1972; eff. Mar. 7, 1972. https://library.partnertax.ai/us-ga/regs/560-7-8-.20 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.21 Original Rule entitled "No Interest Over Six Percent" adopted. F. and eff. June 30, 1965. Repealed: F. May 4, 1976; eff. May 24, 1976. https://library.partnertax.ai/us-ga/regs/560-7-8-.22 Original Rule entitled "Execution for Collection of Tax; Affidavit of Illegality" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.23 Original Rule entitled "Taxes, Debts, Levy, Garnishment" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.24 Original Rule entitled "Revenue Collected to Be Paid Into State Treasury. Appropriations for Refunds" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.25 Original Rule entitled "Suit for Recovery of Tax Illegally Assessed or Collected; Conditions Precedent; Limitations" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.26 Original Rule entitled "Claim for Refund; Limitations; Hearing; Interest" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Claim for Refund of Taxes and Fees Imposed by Chapter 7 of Title 48" adopted. F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.27 Original Rule entitled "State Revenue Commissioner to Have Right to Prorate Tax" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-7-8-.28 Original Rule entitled "Abatement of Income Taxes of Deceased Members of Armed Forces" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 15, 2005; eff. Dec. 5, 2005. https://library.partnertax.ai/us-ga/regs/560-7-8-.29 Original Rule entitled "Defrauding State; Misdemeanor" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Defrauding State" adopted. F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.30 Original Rule entitled "Income Tax Forms; Obtaining Forms" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.31 Original Rule was filed on June 30, 1965. Amended: Original rule entitled "Income Tax Forms; Schedules; Instructions" repealed and a new Rule entitled "Forms; Schedules and Instructions" adopted. Filed February 16, 1972; effective March 7, 1972. Amended: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.32 Original Rule entitled "Income Tax Withholding Forms" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Withholding Tax Forms" adopted. F. Feb. 16, 1972; eff. Mar. 7, 1972. Amended: F. June 29, 1972; eff. July 19, 1972. Repealed: New Rule of same title adopted. F. Dec. 9, 1998; eff. Dec. 29, 1998. Repealed: F. Dec. 6, 2010; eff. Dec. 26, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.33 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.34 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.35 Original Rule entitled "Withholding on Sales or Transfers of Real Property and Associated Tangible Property by Nonresidents of Georgia" adopted. F. Jan. 31, 1994; eff. Feb. 20, 1994. Repealed: New Rule of same title adopted. F. Dec. 26, 2001; eff. Jan. 15, 2002. https://library.partnertax.ai/us-ga/regs/560-7-8-.36 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.37 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.38 Original Rule entitled "Credit to Employers for Cost of Providing or Sponsoring A Child Care Facility for Employees" adopted. F. Sept. 9, 1994; eff. Sept. 29, 1994. Repealed: New Rule entitled "Child Care Credit, Definitions and Description" adopted. F. May 16, 2000; eff. June 5, 2000. Amended: F. Apr. 27, 2010; eff. May 17, 2010. https://library.partnertax.ai/us-ga/regs/560-7-8-.39 Original Rule entitled "Withholding on Proceeds Paid by the Georgia Lottery Corporation" adopted. F. Oct. 7, 1994; eff. Oct. 27, 1994. Amended: F. Nov. 29, 2018; eff. Dec. 19, 2018. https://library.partnertax.ai/us-ga/regs/560-7-8-.40 Original Rule entitled "Optional Investment Tax Credit" adopted. F. Feb. 23, 1996; eff. Mar. 14, 1996. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.41 Original Rule entitled "Signature Requirement for Electronic Filing" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Repealed: F. July 29, 2009; eff. August 18, 2009. https://library.partnertax.ai/us-ga/regs/560-7-8-.42 Original Rule entitled "Tax Credit for Qualified Research Expenses" adopted. F. Apr. 24, 2001; eff. May 14, 2001. Repealed: New Rule of same title adopted. F. Oct. 15, 2009; eff. Nov. 4, 2009. Amended: F. June 23, 2010; eff. July 13, 2010. Amended: F. Aug. 8, 2012; eff. Aug. 28, 2012. Amended: F. Feb. 2, 2018; eff. Feb. 22, 2018. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.43 Original Rule entitled "Qualified Caregiving Expense Credit" adopted. F. Dec. 26, 2001; eff. Jan. 15, 2002. https://library.partnertax.ai/us-ga/regs/560-7-8-.44 Original Rule entitled "Disabled Person Home Purchase or Retrofit Credit" adopted. F. Dec. 26, 2001; eff. Jan. 15, 2002. https://library.partnertax.ai/us-ga/regs/560-8-3-.04 Original Rule entitled "Manufacturer's Monthly Report" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Bonds" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Sale Without Tax Stamp; Notification - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-3-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-3-.06 Original Rule entitled "Failure to Report; Failure to Remit; Penalty; Extension; Interest" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-3-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-3-.08 Original Rule entitled "Responsibility for Tax" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Claims for Refund or Credit - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. https://library.partnertax.ai/us-ga/regs/560-8-3-.09 Original Rule entitled "Penalty; Deficiency of Payment" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Report of Loss, Damage, and Refusal of Non-Tax Paid Tobacco Products - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-3-.10 Original Rule entitled "Sales for Cash Only" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Conducting Business in Multiple States - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-3-.11 Original Rule entitled "Refunds, Discounts, Gifts to Retailers" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Promotional Activities - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-3-.12 Original Rule entitled "Free Goods; Advertising Material" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.13 Original Rule entitled "Sales Ticket" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.14 Original Rule entitled "Inspection on Delivery" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: New Rule entitled "Inspection on Delivery; Adjustments" adopted. F. July 19, 1976; eff. August 8, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.15 Original Rule entitled "Sale Limitation; Delivery" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Sept. 1, 1977; eff. Sept. 21, 1977. Amended: F. Sept. 7, 1977; eff. Sept. 27, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.16 Original Rule entitled "Deposit for Bottles" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.17 Original Rule entitled "Driver, Salesman Delivery-man Permit" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.18 Original Rule entitled "Limitation on Wholesalers; No Retail Business Interest" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.19 Original Rule entitled "Posting Master Price List" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.20 Original Rule entitled "Wholesale Brand Combinations" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.21 Original Rule entitled "Financial Transactions" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.22 Original Rule entitled "Display of License" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.23 Original Rule entitled "Licensing Qualifications" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-3-.24 Original Rule entitled "Validity of License" adopted. F. Aug. 30, 1977; eff. Sept. 19, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.01 Original Rule entitled "Definitions" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Definition; Limitations" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Application for License - Manufacturer or Importer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. May 20, 2013; eff. June 9, 2013. https://library.partnertax.ai/us-ga/regs/560-8-4-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-4-.03 Original Rule entitled "Invalid Checks" adopted. F. and eff. June 30, 1965. Amended: F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes - Manufacturer or Importer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-4-.04 Original Rule entitled "Refunds, Discounts, Gifts to Retailers" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Free Goods; Advertising Material" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Promotional Activities; Licensing - Manufacturer or Importer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-4-.05 Original Rule entitled "Exchanges with Retailers" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Inspection on Delivery" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. July 19, 1976; eff. August 8, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.06 Original Rule entitled "Free Goods; Advertising Material" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Other Beverage Alcohol Prohibited" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.07 Original Rule entitled "Sales Ticket" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Notification of Disciplinary Action" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. May 25, 1977; eff. June 14, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.08 Original Rule entitled "Inspection on Delivery" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Sales Prohibited Certain Days" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.09 Original Rule entitled "Deposit for Bottles" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Sales to Minors and by Vending Machines" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.10 Original Rule entitled "Sale Limitations" adopted. F. and eff. June 30, 1965. Amended: F. Sept. 5, 1968; eff. Sept. 5, 1968, as specified by the Agency. Repealed: New Rule entitled "Employment of Minors" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. July 19, 1976; eff. August 8, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.11 Original Rule entitled "Notification of Disciplinary Action" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Bond for Retail License" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.12 Original Rule entitled "Sales on Sunday or Election Day" adopted. F. and eff. June 30, 1965. Amended: F. June 29, 1972; eff. July 19, 1972. Repealed: New Rule entitled "Licensing Qualifications" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Aug. 30, 1977; eff. Sept. 19, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-4-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-4-.15 Original Rule entitled "Limited Retailers Licenses" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Limitation on Wholesalers; No Retail Business Interests" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: New Rule entitled "Financial Transactions" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.16 Original Rule entitled "Out of State Brewers" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Limitation Upon Interest" adopted. F. May 3, 1971; eff. May 23, 1971. Repealed: New Rule entitled "Display of License" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.17 Original Rule entitled "Employment of Persons Under 18 Years of Age" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Acceptance of Legal Delivery; Storage" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.18 Original Rule entitled "Posting Master Price List; Amendment" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Posting Master Price List" adopted. F. Apr. 23, 1973; eff. May 13, 1973. Repealed: New Rule entitled "Operation of Business Subsequent Year; Renewal" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.19 Original Rule entitled "Delivery in Wholesalers Conveyance; Markings" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Failure to File" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: New Rule entitled "Price Advertising Prohibited; Exceptions" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.20 Original Rule entitled "Bond for Retail License" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Violations" adopted. F. Dec. 20, 1975; eff. Jan. 19, 1976. Repealed: New Rule entitled "Subterfuge" adopted. F. July 19, 1976; eff. August 8, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.21 Original Rule entitled "Violations" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Subterfuge" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: New Rule entitled "Violations" adopted. F. July 19, 1976; eff. August 8, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.22 Original Rule entitled "Advertisement" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Unlawful Activities" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.23 Original Rule entitled "Licensing Qualifications" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: New Rule entitled "Solicitation of Drinks" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.24 Original Rule entitled "Cause for Suspension or Revocation of License; Games of Chance" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: New Rule entitled "Validity of License" adopted. F. Aug. 30, 1977; eff. Sept. 19, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-4-.25 Original Rule entitled "Financial Transactions" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-4-.26 Original Rule entitled "Display of License" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-4-.27 Original Rule entitled "Wholesale Brand Combinations" adopted. F. Dec. 26, 1974; eff. Jan. 15, 1975. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-5-.01 Original Rule entitled "Areas Ceded to United States" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Definition" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Cigar and Cigarette Vending Machine Route Person License - Vending Machines" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-5-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-5-.03 Original Rule entitled "Military Beer" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Jurisdiction Over Territory Ceded to United States" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Sales from Vending Machines - Vending Machines" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-5-.04 Original Rule entitled "Violations" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Jurisdiction and Right to Tax Claimed" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-5-.05 Original Rule entitled "Military Beer Shipments" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-5-.06 Original Rule entitled "Alcoholic Content" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-5-.07 Original Rule entitled "Monthly Report" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-5-.08 Original Rule entitled "Military Sales; Monthly Report; Purchase Order" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976. Amended: F. Aug. 30, 1977; eff. Sept. 19, 1977. Amended: F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-5-.09 Original Rule entitled "Military Beer; Violations" adopted.F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-6-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.06 Original Rule entitled "Monthly Report of Shipments; Invoices" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: New Rule entitled "Evidence; Official Notice - Administrative Hearings" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.07 Original Rule entitled "Wholesale Salesman License" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: New Rule entitled "Executive Orders - Administrative Hearings" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-7-8-.45 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.46 Original Rule entitled "Definition of Business Enterprise" adopted. F. Nov. 24, 2008; eff. Dec. 14, 2008. Amended: F. Sep. 19, 2012; eff. Oct. 9, 2012. Amended: F. Oct. 27, 2015; eff. Nov. 16, 2015. Amended: F. Jan. 25, 2019; eff. Feb. 14, 2019. https://library.partnertax.ai/us-ga/regs/560-7-8-.47 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.48 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.49 Original Rule entitled "Seed-Capital Fund Tax Credits" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.50 Original Rule entitled "Conservation Tax Credit" adopted. F. Jan. 26, 2009; eff. Feb. 15, 2009. Amended: F. Dec. 14, 2011; eff. Jan. 3, 2012. Amended: F. Oct. 12, 2012; eff. Nov. 1, 2012. Amended: F. Nov. 17, 2015; eff. Dec. 7, 2015. Amended: F. Nov. 1, 2016; eff. Nov. 21, 2016. Amended: F. July 29, 2022; eff. Aug. 18, 2022 Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.51 Original Rule entitled "Quality Jobs Tax Credit" adopted. F. Apr. 27, 2010; eff. May 17, 2010. Amended: F. Aug. 21, 2012; eff. Sept. 10, 2012. Amended: F. Oct. 11, 2016; eff. Oct. 31, 2016. Amended: F. Oct. 5, 2017; eff. Oct. 25, 2017. Amended: F. Dec. 13, 2019; eff. Jan. 2, 2020. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.52 Original Rule entitled "Qualified Investor Tax Credit" adopted. F. Dec. 3, 2010; eff. Dec. 23, 2010. Amended: F. Aug. 20, 2013; eff. Sept. 9, 2013. Amended: F. June 16, 2016; eff. July 6, 2016. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.53 Original Rule entitled "Alternative Fuel Heavy-Duty Vehicle and Alternative Fuel Medium-Duty Vehicle Tax Credits" adopted. F. May 12, 2015; eff. June 1, 2015. Amended: F. June 24, 2015; eff. July 14, 2015. https://library.partnertax.ai/us-ga/regs/560-7-8-.54 Original Rule entitled "Income Tax Credit Cap Approval or Preapproval Periods" adopted. F. Sep. 30, 2015; eff. Oct. 20, 2015. https://library.partnertax.ai/us-ga/regs/560-7-8-.55 Original Rule entitled "Basic Skills Education Tax Credit" adopted. F. Oct. 9, 2015; eff. Oct. 29, 2015. https://library.partnertax.ai/us-ga/regs/560-7-8-.56 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.57 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.58 Original Rule entitled "Qualified Parolee Jobs Tax Credit" adopted. F. Dec. 14, 2016; eff. Jan. 3, 2017. https://library.partnertax.ai/us-ga/regs/560-7-8-.59 Original Rule entitled "Postproduction Film Tax Credit" adopted. F. Nov. 14, 2017; eff. Dec. 4, 2017. Amended: F. Jan. 2, 2018; eff. Jan. 22, 2018. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.60 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-7-8-.61 Original Rule entitled "Musical Tax Credit" adopted. F. Nov. 17, 2017; eff. Dec. 7, 2017. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.62 Original Rule entitled "Rural Zone Tax Credits" adopted. F. May 18, 2018; eff. June 7, 2018. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.63 Original Rule entitled "Agribusiness and Rural Jobs Tax Credit" adopted. F. May 25, 2018; eff. June 14, 2018. https://library.partnertax.ai/us-ga/regs/560-7-8-.64 Original Rule entitled "Railroad Track Maintenance Tax Credit" adopted. F. May 3, 2019; eff. May 23, 2019. Amended: F. Nov. 12, 2019; eff. Dec. 2, 2019. Amended: F. June 27, 2022; eff. July 17, 2022. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.65 Original Rule entitled "Timber Tax Credit" adopted. F. Feb. 15, 2019; eff. Mar. 7, 2019. Amended: F. Oct. 3, 2019; eff. Oct. 23, 2019. Amended: F. Feb. 11, 2021; eff. Mar. 3, 2021. https://library.partnertax.ai/us-ga/regs/560-7-8-.66 Original Rule entitled "Personal Protective Equipment Manufacturer Jobs Tax Credit" adopted. F. Dec. 4, 2020; eff. Dec. 24, 2020. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.67 Original Rule entitled "Life Sciences Manufacturing Job Tax Credit" adopted. F. Nov. 18, 2021; eff. Dec. 8, 2021. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.68 Original Rule entitled "Qualified Foster Child Donation Credit" adopted. F. June 1, 2023; eff. June 21, 2023. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.69 Original Rule entitled "Qualified Law Enforcement Donation Credit" adopted. F. July 10, 2023; eff. July 30, 2023. Amended: F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-7-8-.70 Original Rule entitled "Rural Health Care Professional Credit" adopted. F. June 4, 2025; eff. June 24, 2025. https://library.partnertax.ai/us-ga/regs/560-8-1-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-1-.02 Original Rule entitled "Organization" adopted. F. and eff. June 30, 1965. Repealed: F. Aug. 5, 1970; eff. Aug. 25, 1970. Amended: New Rule entitled "Licensing - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008. https://library.partnertax.ai/us-ga/regs/560-8-1-.03 Original Rule entitled "Failure to Comply with Tax Laws - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.04 Original Rule entitled "Violations; Unlawful Activities - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. May 20, 2013; eff. June 9, 2013. https://library.partnertax.ai/us-ga/regs/560-8-1-.05 Original Rule entitled "Inspection of Licensed Premises and Records - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.06 Original Rule entitled "Records - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-1-.08 Original Rule entitled "Monthly Report of Shipments; Invoices - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.09 Original Rule entitled "Warehouse Monthly Reports - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.10 Original Rule entitled "Carrier's Monthly Reports - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.11 Original Rule entitled "Sales to Minors - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. Feb. 10, 2022; eff. Mar. 2, 2022. https://library.partnertax.ai/us-ga/regs/560-8-1-.12 Original Rule entitled "Export Cigarettes - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.13 Original Rule entitled "Criminal Penalties - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.14 Original Rule entitled "Civil Penalties - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-1-.15 Original Rule entitled "Manufacturer, Distributor, and Dealer to Make Accurate Invoice" adopted. F. Jan. 11, 2010; eff. Jan. 31, 2010. https://library.partnertax.ai/us-ga/regs/560-8-1-.16 Original Rule entitled "Invalid Checks" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-8-1-.17 Original Rule entitled "Notification of Disciplinary Action" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. https://library.partnertax.ai/us-ga/regs/560-8-1-.18 Original Rule entitled "Subterfuge - General Provisions" adopted. F. May 20, 2013; eff. June 9, 2013. https://library.partnertax.ai/us-ga/regs/560-8-2-.01 Original Rule entitled "Brewers Registration" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Registration Requirements; Labels; Bond" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Application for License - Dealer" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. May 20, 2013; eff. June 9, 2013. https://library.partnertax.ai/us-ga/regs/560-8-2-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-2-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-2-.04 Original Rule entitled "Refunds for Breakage During Bottling" adopted. F. and eff. June 30, 1965. Amended: F. Aug. 17, 1972; eff. Sept. 6, 1972. Repealed: New Rule entitled "Registration of Representatives" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.05 Original Rule entitled "Sales in Barrels; Tax Rate" adopted. F. and eff. June 30, 1965. Amended: F. Aug. 13, 1965; eff. Aug. 10, 1965, as specified by the Agency. Amended: F. Sept. 7, 1965; eff. Aug. 18, 1965, as specified by the Agency. Repealed: New Rule entitled "Limitation Upon Interest" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.06 Original Rule entitled "Tax Stamps for Barrels" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Unlawful Shipments; Seizure" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.07 Original Rule entitled "Brewer's Monthly Report" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Approval to Sell" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.08 Original Rule entitled "Brewer's Bond" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Identification Required" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.09 Original Rule entitled "Shipment Without Tax Payment; Seizure" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Identification; Exception" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.10 Original Rule entitled "Expiration of License" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Inspection by Auditor; Expenses" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.11 Original Rule entitled "Requirements for Waiving Penalty" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Unlawful Sales; Payment of Tax; Suspension" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.12 Original Rule entitled "Inspection by Auditor; Expenses" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Designation of Sales Territories" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: New Rule of same title adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-2-.13 Original Rule entitled "Unlawful Sales; Payment of Tax; Suspension" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-2-.14 Original Rule entitled "Dispute Over Assessment" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-2-.15 Original Rule entitled "Brewery Registration and Approval to Sell" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-2-.16 Original Rule entitled "Designation of Wholesaler; Territory; Change of Designations; Notice of Intent" adopted. F. Aug. 17, 1972; eff. Sept. 6, 1972. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-2-.17 Original Rule entitled "Prerequisite to Notice of Intent; Complaint of Dissatisfaction" adopted. F. Aug. 17, 1972; eff. Sept. 6, 1972. Repealed: F. Dec. 30, 1975; eff. Jan. 19, 1976. https://library.partnertax.ai/us-ga/regs/560-8-3-.01 Original Rule entitled "Manufacturer's Agreement; Surety Bond" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Definition" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Application for License - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. Amended: F. May 20, 2013; eff. June 9, 2013. https://library.partnertax.ai/us-ga/regs/560-8-3-.02 Original Rule entitled "Standard Stock Crown" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "License Fee" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "License; Nonresident Applicant - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-3-.03 Original Rule entitled "Private Decorated Crown" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Collection of Taxes" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Representative License - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.08 Original Rule entitled "Cost Price" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 27, 1979; eff. Dec. 17, 1979. Adopted: New Rule entitled "Continuances and Postponements." F. Aug. 2, 2021; eff. Aug. 22, 2021. https://library.partnertax.ai/us-ga/regs/560-8-6-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-6-.11 . Original Rule entitled "Discounts" adopted. F. and eff. June 30, 1965. Repealed : New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed : New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.12 Original Rule entitled "Tax Stamping Methods" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.13 Original Rule entitled "Cigar and Cigarette Vending Machine Route Man License" adopted. F. July 27, 1967; eff. August 15, 1967. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.14 Original Rule entitled "Tax on Sample Cigarettes" adopted. F. July 27, 1967; eff. August 15, 1967. Repealed: New Rule entitled "Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars and Cigarettes" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.15 Original Rule entitled "Warehousemen's Monthly Reports" adopted. F. July 27, 1967; eff. August 15, 1967. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.16 Original Rule entitled "Distributor's Report of Loss, Damage and Refusal" adopted. F. July 27, 1967; eff. August 15, 1967. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.17 Original Rule entitled "Alternate Method of Cigar Tax" adopted. F. July 27, 1967; eff. August 15, 1967. Repealed: New Rule entitled "Alternate Method of Loose Tobacco, Smokeless Tobacco and Cigar Tax" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.18 Original Rule entitled "Carrier's Monthly Reports" adopted. F. July 27, 1967; eff. August 15, 1967. Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.19 Original Rule entitled "Distributors Doing Business in Georgia and in a Foreign State" adopted. F. Sept. 5, 1968; eff. Sept. 24, 1968. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.20 Original Rule entitled "Licensed Place of Business; Storage of Product; Records" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.21 Original Rule entitled "Claims for Refund or Credit" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.22 Original Rule entitled "Failure to Comply With Tax Laws" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.23 Original Rule entitled "Violations; Unlawful Activities" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-6-.24 Original Rule entitled "Sales to Minors" adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005. Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005. Repealed: F. Sept. 26, 2007; eff. Oct. 16, 2007. https://library.partnertax.ai/us-ga/regs/560-8-7-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-7-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-7-.03 Original Rule entitled "Minimum Retail Price" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Ownership Interest" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.04 Original Rule entitled "Sales for Less Than Minimum Price" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Refund, Discount, Gift to Retailer; Exchange of Goods" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.05 Original Rule entitled "Refund, Discount, Gift to Retailer, Exchange of Goods" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Retail Purchases from Licensed Wholesaler" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.06 Original Rule entitled "Retail Purchases From Licensed Wholesaler" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Sales Ticket or Invoice" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.07 Original Rule entitled "Discount" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Payment by Cash Only" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.08 Original Rule entitled "Sales Ticket or Invoice" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Designation of Sales Territories" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.09 Original Rule entitled "Payment by Cash Only; Postdated Checks" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Monthly Report; Remittance" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.10 Original Rule entitled "Presentation of Checks for Collection" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Penalty; Deficiency of Payment" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.11 Original Rule entitled "Registration of Shipper Required" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Records to Be Kept" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.12 Original Rule entitled "Registration Requirements; Labels; Bond" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Price Advertising Prohibited; Exceptions" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.13 Original Rule entitled "Shipper's Monthly Report; Invoices" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Amended: F. Sept. 29, 1976; eff. Oct. 19, 1976. Repealed: New Rule entitled "Restriction to Retailer; Business Hours" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.14 Original Rule entitled "Shipper's Failure to Report" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Amended: F. Sept. 29, 1976; eff. Oct. 19, 1976. Repealed: New Rule entitled "Licensing Qualifications" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.15 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-7-.16 Original Rule entitled "Registration of Representatives" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Display of License" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.17 Original Rule entitled "Ownership Interest - Producer" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Notification of Disciplinary Action" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.18 Original Rule entitled "Ownership Interest - Wholesaler" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Sale Limitation; Delivery" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.19 Original Rule entitled "Permits; Wholesale Salesmen" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Other Beverage Alcohol Prohibited" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.20 Original Rule entitled "Transfers by Wholesalers" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Acceptance of Legal Delivery; Storage" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.21 Original Rule entitled "Monthly Reports - Wholesalers" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Monthly Reports" adopted. F. June 11, 1973; eff. July 1, 1973. Repealed: New Rule entitled "Solicitation of Drinks; Violations; Unlawful Activities" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.22 Original Rule entitled "Compensation to Wholesalers" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Definitions; Limitations" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.23 Original Rule entitled "Failure to Remit" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Wine Tastings" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.24 Original Rule entitled "Wholesalers Bond" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: New Rule entitled "Subterfuge" adopted. F. Sept. 1, 1977; eff. Sept. 21, 1977. Repealed: F. May 5, 1982; eff. May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-7-.25 Original Rule entitled "Records Must Be Kept" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.26 Original Rule entitled "Responsibility for Tax" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.27 Original Rule entitled "Penalty; Deficiency of Payment" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.28 Original Rule entitled "Prices; Advertising Prohibited" adopted. F. Aug. 31, 1971; eff. Sept. 20, 1971. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.29 Original Rule entitled "Restriction to Retailers; Business Hours" adopted. F. June 29, 1972; eff. July 19, 1972. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.30 Original Rule entitled "Sales to Minors" adopted. F. June 29, 1972; eff. July 19, 1972. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.31 Original Rule entitled "Licensing Qualifications" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.32 Original Rule entitled "Cause for Suspension or Revocation of License; Games of Chance" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.33 Original Rule entitled "Notification of Disciplinary Action" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.34 Original Rule entitled "Financial Transactions" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.35 Original Rule entitled "Display of License" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-7-.36 Original Rule entitled "Wholesale Brand Combination" adopted. F. Dec. 26, 1974; eff. Jan. 15, 1975. Repealed: F. Sept. 1, 1977; eff. Sept. 21, 1977. https://library.partnertax.ai/us-ga/regs/560-8-8-.01 Original Rule entitled "Jurisdiction Over Territory Ceded to United States" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed September 1, 1977; effective September 21, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-8-.02 Original Rule entitled "Jurisdiction and Right to Tax Claimed" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Jurisdiction and Right to Tax Ceded" adopted. Filed September 1, 1977; effective September 21, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-8-.03 Original Rule entitled "Federal Instrumentality as First Purchaser" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed September 1, 1977; effective September 21, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-8-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-8-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-8-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-8-8-.07 Original Rule entitled "Receipt by Authorized Officer" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed August 31, 1971; effective September 20, 1971. https://library.partnertax.ai/us-ga/regs/560-8-8-.08 Original Rule entitled "Request for Refund" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed April 6, 1966; effective May 1, 1966, as specified by the Agency. Amended: Rule repealed. Filed August 31, 1971; effective September 20, 1971. https://library.partnertax.ai/us-ga/regs/560-8-8-.09 Original Rule entitled "Military Wines" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed August 31, 1971; effective September 20, 1971. https://library.partnertax.ai/us-ga/regs/560-8-8-.10 Original Rue entited "Tax-Paid Wines" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed August 31, 1971; effective September 20, 1971. https://library.partnertax.ai/us-ga/regs/560-8-8-.11 Original Rule entitled "Limitation to Reservation" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed August 31, 1971; effective September 20, 1971. https://library.partnertax.ai/us-ga/regs/560-8-9-.01 Original Rule entitled "Applications for License" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-8-9-.02 Original Rule entitled "Application: Notice" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-8-9-.03 Original Rule entitled "Expiration: Cancellation" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed February 16, 1972; effective March 7, 1972. https://library.partnertax.ai/us-ga/regs/560-8-10-.01 Original Rule entitled "Availability" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Forms" adopted. Filed August 17, 1972; effective September 6, 1972. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.02 Original Rule entitled "Forms Applicable to Malt Beverage Licensees - Retail Beer License" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.03 Original Rule entitled "Malt Beverages Forms: Retailer's Bond" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.04 Original Rule entitled "Malt Beverages Forms: Brewery or Wholesale Beer Application" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.05 Original Rule entitled "Malt Beverages Forms: Wholesale Beer Bond" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.06 Original Rule entitled "Malt Beverages Forms: Brewery Bond" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.07 Original Rule entitled "Malt Beverage Forms: Brewer's Monthly Report on Sales in State" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.08 Original Rule entitled "Malt Beverage Forms: Application for Permit" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.09 Original Rule entitled "Malt Beverage Forms: Monthly Report of Crown and Can Top Manufacturers" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.10 Original Rule entitled "Tobacco License Forms: Application for State License as Distributor of Cigars and Cigarettes" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.11 Original Rule entitled "Tobacco Licensees Forms: Cigar and Cigarettes Distributor's Bond" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.12 Original Rule entitled "Tobacco Licensees Forms: Application for Licensee as Cigar or Cigarette Manufacturer's Representative" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.13 Original Rule entitled "Tobacco Licensees Forms: Application for Salesman Permit to Sell Taxable Tobacco Products in Georgia" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.14 Original Rule entitled "Tobacco Licensees Forms: Monthly Report of Wholesale Dealers in Taxable Tobacco Products" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.15 Original Rule entitled "Tobacco Licensees Forms: Application for License to Sell Cigars and Cigarettes" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.16 Original Rule entitled "Tobacco License Forms: Application for Cigars, Cigarette Vending Machine License" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.17 Original Rule entitled "Forms Applicable to Rolling Store Licensees: Application for License" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed June 30, 1972; effective July 20, 1972. https://library.partnertax.ai/us-ga/regs/560-8-10-.18 Original Rule entitled "Forms Applicable to Wine Licensees: Application for Retail License" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 30, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.19 Original Rule entitled "Wine Licensee: Wholesale Application" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.20 Original Rule entitled "Wine Licensee: Wholesale Dealer's Monthly Report" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.21 Original Rule entitled "Wine Licensee: Bond--Winery, Wholesaler, Manufacturer, or Jobber" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-10-.22 Original Rule entitled "Forms Applicable to Disabled Person Licensees: Application for Veteran's Certificate of License Tax Exemption" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed June 30, 1972; effective July 20, 1972. https://library.partnertax.ai/us-ga/regs/560-8-11-.01 Original Rule entitled "Imposition of Tax" was filed on May 29, 1973; effective June 18, 1973; Amended: Rule repealed and a new Rule of the same title adopted. Filed May 13, 1974; effective June 2, 1974. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 30, 1977; effective September 19, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.02 Original Rule entitled "Exceptions" was filed on May 29, 1973; effective June 18, 1973. Amended: Rule repealed and a new Rule of the same title adopted. Filed May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed August 30, 1977; effective September 19, 1977. https://library.partnertax.ai/us-ga/regs/560-8-11-.03 Original Rule entitled "Tax Imposed and paid by Wholesale Dealer" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed and a new Rule of the same title adopted. Filed September 1, 1977; effective September 21, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.04 Original Rule entitled "Reports" was filed on May 13, 1973; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.05 Original Rule entitled "Remittance of Tax" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.06 Original Rule entitled "Additional Reports, Markings, Stamps, Prohibited; Authority of Commissioner" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.07 Original Rule entitled "Compensation for Collection Prohibited" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.08 Original Rule entitled "Failure to Report; Failure to Maintain Records; Revocation of State License" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.09 Original Rule entitled "Audits; Assignment of Auditors; Due Cause" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-11-.10 Original Rule entitled "Regulatory Agencies; Business Relations Prohibited; Conflicts of Interest" was filed on July 19, 1976; effective August 8, 1976. Amended: Filed September 1, 1977; effective September 21, 1977. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.02 Original Rule entitled "Application to Sell on Sunday; Evidence of Eligibility" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.03 Original Rule entitled "Determination of Eligibility; Issuance of Permit; Display of Permit or License" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.04 Original Rule entitled "Package Sales Prohibited" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.05 Original Rule entitled "Eating Establishments; Annual Determination of Eligibility" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.06 Original Rule entitled "Bona fide Eating Establishments; Subterfuge" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.07 Original Rule entitled "False Statement of Eligibility; Revocation" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-8-12-.08 Original Rule entitled "Sunday Sales Authorized - Certain Counties; Restrictions" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed May 5, 1982; effective May 25, 1982. https://library.partnertax.ai/us-ga/regs/560-9-1-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-1-.08 Original Rule entitled "Calculation of Prepaid State Tax Rates" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005. Repealed: F. June 26, 2015; eff. July 16, 2015. https://library.partnertax.ai/us-ga/regs/560-9-1-.09 Original Rule entitled "Racing Fuel" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-1-.10 Original Rule entitled "Jet Fuel" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-1-.11 Original Rule entitled "Dyed Diesel Fuel" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-1-.12 Original Rule entitled "Calculation of Prepaid Local Tax and IFTA Rates" adopted. F. June 26, 2015; eff. July 16, 2015. https://library.partnertax.ai/us-ga/regs/560-9-2-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.15 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-2-.16 Original Rule entitled "Motor Carrier Leased Motor Vehicle Agreements" adopted. F. Nov. 26, 1968; eff. Dec. 15, 1968. Amended: F. Oct. 5, 1978; eff. Nov. 1, 1978, as specified by the Agency. Repealed: F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-2-.17 Original Rule entitled "To Relieve Certain Licensed Distributors from Furnishing Bond and Filing Reports" adopted. F. Mar. 17, 1972; eff. Apr. 6, 1972. Repealed: New Rule of same title adopted. F. Oct. 5, 1978; eff. Oct. 25, 1978. Repealed: F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-2-.18 Original Rule entitled "Procedure Regarding Affidavit Claiming an Exemption from the Motor Fuel Tax Under Ga. Code Ann. Sec. 92-1403(E)(1) on Motor Fuel Other Than Gasoline or Compressed Petroleum Gas" adopted. F. May 13, 1974; eff. June 2, 1974. Repealed: New Rule of same title adopted. F. Apr. 5, 1976; eff. Apr. 25, 1976. Repealed: F. Oct. 5, 1978; eff. Dec. 31, 1978, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-2-.19 Original Rule entitled "Procedure Regarding Affidavit Claiming an Exemption from the Motor Fuel Tax Under Ga. Code Ann. Sec. 92-1403(E)(1.1) on Compressed Petroleum Gas" adopted. F. May 13, 1974; eff. June 2, 1974. Repealed: New Rule of same title adopted. F. Apr. 5, 1976; eff. Apr. 25, 1976. Repealed: F. Oct. 5, 1978; eff. Dec. 31, 1978, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-2-.20 Original Rule entitled "Procedure Regarding Certificate of Notification That an Affidavit Is Effective" adopted. F. May 13, 1975; eff. June 2, 1975. Repealed: F. Oct. 5, 1978; eff. Dec. 31, 1978, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-2-.21 Original Rule entitled "Quarterly Returns" adopted. F. May 16, 1978; eff. June 5, 1978. Repealed: New Rule entitled "Quarterly Distributor Reports" adopted. F. Oct. 5, 1978; eff. Jan. 1, 1979, as specified by the Agency. Repealed: F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.08 Original Rule entitled "Motor Fuel Form for the Monthly Tax Report on Motor Fuels Other Than Gasoline" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form of a Claim for Refund" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.11 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.13 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.14 Original Rule entitled "Motor Fuel Form of the License of a Distributor of Motor Fuels Excluding Gasoline" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Apply for Agriculture Refund Permit" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.15 Original Rule entitled "Motor Fuel Form of the License of a Distributor of Motor Fuels Including Gasoline" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Apply for Agriculture Refund" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.16 Original Rule entitled "Motor Fuel Form for Use in Filing Distributor's Reports" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Renew and Supplement Agriculture Refund Permit" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.17 Original Rule entitled "Motor Fuel Form of the License Issued to a Motor Fuel Carrier" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Apply for Refund Permit by Licensed Retail Dealers" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.18 Original Rule entitled "Motor Fuel Form of a Claim for Refund" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Oct. 5, 1978; eff. Oct. 25, 1978. Repealed: New Rule entitled "Motor Fuel Form to Make Application for Retail Dealer Refund" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.19 Original Rule entitled "Motor Fuel Form Used to Claim a Credit Under the Motor Fuel Tax Law" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form of Application for Motor Carrier Refund" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.20 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.21 Original Rule entitled "Motor Fuel Form to Be Used to Correct a Monthly Tax Report" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Apply for a Vehicle Registration" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.22 Original Rule entitled "Motor Fuel Form to Be Used to Correct Previous Reports Showing Sales in Various Counties" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Report Vehicle Operation" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.23 Original Rule entitled "Motor Fuel Form Used to Notify Distributors That Their License Has Expired and Needs Renewal" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Report Carrier Information" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.24 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.25 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.26 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.27 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.28 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.29 Original Rule entitled "Motor Fuel Form to Apply for Vehicle Registration" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "Motor Fuel Form to Make Application to Become Licensed as a Distributor of Special Fuel" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: F. Jan. 26, 2005; eff. Feb. 15, 2005. https://library.partnertax.ai/us-ga/regs/560-9-3-.30 Original Rule entitled "Motor Fuel Form to Report Vehicle Operation" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Motor Fuel Quarterly Report Instruction Sheet" adopted. F. Oct. 5, 1978; eff. Oct. 25, 1978. Repealed: F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.31 Original Rule entitled "Motor Fuel Form to Report Carrier Information" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.32 Original Rule entitled "Motor Fuel Form to Request Carrier Information" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.33 Original Rule entitled "Motor Fuel Form to Give Notice of an Assessment to a Registered Carrier" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.34 Original Rule entitled "Motor Fuel Form to Give Notice of Failure to Call for a Telegram" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.35 Original Rule entitled "Motor Fuel Form of Instructions for Obtaining Emergency Permits" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.36 Original Rule entitled "Motor Fuel Form to Apply for Combined Vehicle Registration" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.37 Original Rule entitled "Motor Fuel Form for the Quarterly Report of Carrier Information" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.38 Original Rule entitled "Motor Fuel Form for the Quarterly Report of Carrier Information (Delinquent Basis)" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.39 Original Rule entitled "Motor Fuel Form of Information to Carriers" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.40 Original Rule entitled "Motor Fuel Form for Supplying `Driveaway' Carriers With Permit Information" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.41 Original Rule entitled "Motor Fuel Form to Report Vehicle Operation" was filed and effective on June 10, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.42 Original Rule entitled "Motor Carrier Form for the Quarterly Report of Carrier Operations" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.43 Original Rule entitled "Motor Fuel Form of Carrier's Bond" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.44 Original Rule entitled "Motor Fuel Form to Apply for Agriculture Refund Permit" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.45 Original Rule entitled "Motor Fuel Form of the Refund Permit" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.46 Original Rule entitled "Motor Fuel Form to Apply for Agriculture Refund" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.47 Original Rule entitled "Motor Fuel Form to Renew and Supplement Tax Refund Permit" was filed and effective on June 30, 1965. Amended. Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.48 Original Rule entitled "Motor Fuel Form for Request of Applications for Agriculture Refund Permit" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.49 Original Rule entitled "Motor Fuel Form for Request of Corrections of Applications for Agriculture Refunds" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.50 Original Rule entitled "Motor Fuel Form of Request to File for New Refund Permit" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.51 Original Rule entitled "Motor Fuel Form for Use of the Unit to Cancel a Refund Application and/or Suspend a Permit Number" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.52 Original Rule entitled "Motor Fuel Form for Use of the Unit to Explain Deductions from Agricultural Refund Applications" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.53 Original Rule entitled "Motor Fuel Form to Give Answer to an Inquiry" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.54 Original Rule entitled "Motor Fuel Form to Give Results of a Field Inspection" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.55 Original Rule entitled "Motor Fuel Form to Instruct 2% Refund Applicants" was filed and effective June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.56 Original Rule entitled "Motor Fuel Form to Apply for Refund Permit by Licensed Retail Dealers" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.57 Original Rule entitled "Motor Fuel Form to Assign Permit Numbers to Retail Dealers" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.58 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.59 Original Rule entitled "Motor Fuel Form of Request for Additional Information from a Retail Dealer" war filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.60 Original Rule entitled "Motor Fuel Form to Advise of Refund Gallons Denied" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.61 Original Rule entitled "Motor Fuel Form Correction Sheet for Retail Dealers" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.62 Original Rule entitled "Motor Fuel Form for Application for Aircraft Refund" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.63 Original Rule entitled "Motor Fuel Form to Give Notice of Provisions of Aviation Refunds" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.64 Original Rule entitled "Motor Fuel Form for Application for Aircraft Dealers in Aviation Motor Fuel" was filed and effective on June 30, 1955. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.65 Original Rule entitled "Motor Fuel Form of Instructions of Refund Invoices Requirements," was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.66 Original Rule entitled "Motor Fuel Form Refund Information Letter" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.67 Original Rule entitled "Motor Fuel Form to Request Application for 2% Refund Permit Number" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.68 Original Rule entitled "Motor Fuel Form of Request for Renewal of a Refund Permit" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.69 Original Rule entitled "Motor Fuel Form of Instructions to Agriculture Refund Applicants" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.70 Original Rule entitled "Motor Fuel Form of Instructions to Agriculture Refund Applicants" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.71 Original Rule entitled "Motor Fuel Form to Apply for Watercraft Refund Permit" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.72 Original Rule entitled "Motor Fuel Form of the Permit for Watercraft Operators" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.73 Original Rule entitled "Motor Fuel Form of Application for Watercraft Refund" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.74 Original Rule entitled "Motor Fuel Form of Motor Fuel Tax Delinquent Notice to a Licensed Distributor" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed October 5, 1978; effective October 25, 1978. https://library.partnertax.ai/us-ga/regs/560-9-3-.75 Original Rule entitled "Motor Fuel Form of Application for Motor Carrier Refund" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.76 Original Rule entitled "Motor Fuel Form of Registration of Motor Vehicle Lease Agreement" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.77 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-9-3-.78 Original Rule entitled "Motor Fuel Form to Report Vehicle Operation" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.79 Original Rule entitled "Motor Fuel Form to Report Carrier Information" was filed on November 26, 1968; effective December 16, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.80 Original Rule entitled "Motor Fuel Form to Request Carrier Information" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.81 Original Rule entitled "Motor Fuel Form to Give Notice of an Assessment to a Registered Carrier" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.82 Original Rule entitled "Motor Fuel Form to Give Notice of Failure to Call for a Telegram" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.83 Original Rule entitled "Motor Fuel Form of Instructions for Obtaining Emergency Permits" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 8, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.84 Original Rule entitled "Motor Fuel Form to Apply for Combined Vehicle Registration" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed. Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-9-3-.85 Original Rule entitled "Motor Fuel Form of Information to Carriers" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.86 Original Rule entitled "Motor Fuel Form for Supplying `Driveaway' Carriers with Permit Information" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.87 Original Rule entitled "Motor Fuel Form to Report Vehicle Operation" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.88 Original Rule entitled "Motor Fuel Form of Carriers Bond" was filed on November 26, 1968; effective December 15, 1968. Amended: Rule repealed and a new Rule of the same title adopted. Filed October 5, 1978; effective October 25, 1978. Amended: Rule repealed. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.89 Original Rule entitled "Motor Fuel Form `M. F. D. 14'" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed October 5, 1978; effective December 31, 1978, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.90 Original Rule entitled "Motor Fuel Form `M. F. D. 15'" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed October 5, 1978; effective December 31, 1978, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-9-3-.91 Original Rule entitled "Motor Fuel Form `M. F. D. 16'" was filed on May 13, 1974; effective June 2, 1974. Amended: Rule repealed. Filed October 5, 1978; effective December 31, 1978, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-10-1-.01 Original Rule entitled "Motor Vehicle Unit Duties" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: New Rule of same title adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: New Rule of same title adopted. F. Nov. 16, 1976; eff. Dec. 6, 1976. Repealed: F. Nov. 28, 2001; eff. Dec. 18, 2001. https://library.partnertax.ai/us-ga/regs/560-10-1-.02 Original Rule entitled "Administrative Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: New Rule of same title adopted. F. Dec. 19, 1973; eff. Jan. 8, 1974. Repealed: New Rule of same title adopted. F. Nov. 16, 1976; eff. Dec. 6, 1976. Repealed: F. Nov. 28, 2001; eff. Dec. 18, 2001. https://library.partnertax.ai/us-ga/regs/560-10-1-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-1-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-1-.05 Original Rule entitled "Name File Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Examiner's Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. Amended: New Rule entitled "Correspondence Section" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-1-.06 Original Rule entitled "I.D. No. File Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Title File Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. Amended: New Rule entitled "Files and Inquiry Section" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-1-.07 Original Rule entitled "Title Number File Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Correspondence Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. Amended: New Rule entitled "Examination Section" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-1-.08 Original Rule entitled "Control Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Microfilm Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.09 Original Rule entitled "Correspondence Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Title Inquiry Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.10 Original Rule entitled "Microfilm Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Salvage Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.11 Original Rule entitled "Photo Reproduction Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Accounting Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.12 Original Rule entitled "Rate and Enforcement Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Depositing Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.13 Original Rule entitled "Registration File Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Accounting Sub-Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.14 Original Rule entitled "Accounting Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Material Control Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.15 Original Rule entitled "Window Sales Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Mail and Cash Control Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.16 Original Rule entitled "Depositing Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Field Operation Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.17 Original Rule entitled "Bookkeeping Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Tag Inquiry Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.18 Original Rule entitled "Administrative Supply Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Tag Control Sub- Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.19 Original Rule entitled "Accounting Sub-Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Tag Correspondence Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.20 Original Rule entitled "Adjustment Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Window Sales Section" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-1-.21 Original Rule entitled "Field Inspection Station" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-2-.01 Original Rule entitled "Appointment, Agent of the State Revenue Commissioner" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Establishment of Local Tag Agents" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. Adopted: New Rule entitled "Definitions." F. Feb. 25, 2025; eff. Mar. 17, 2025. https://library.partnertax.ai/us-ga/regs/560-10-2-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-2-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-2-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-2-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-2-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-2-.07 Original Rule entitled "Residents Must Purchase in the County" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Upgrading of License Plates" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.08 Original Rule entitled "Thirty (30) Day Grace Period" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Questionable Applications" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.09 Original Rule entitled "Intrastate Trucks" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Application by One Other Than the Vehicle Owner" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.10 Original Rule entitled "Servicemen" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Owner Defined" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.11 Original Rule entitled "Tags Not Sold in the Counties" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Thirty (30) Day Grace Period" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.12 Original Rule entitled "Applications for License Plates to Be Numbered" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Intrastate Trucks" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.13 Original Rule entitled "Applications to Be Validated by the Agent" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Servicemen" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-2-.15 Original Rule entitled "Tags to Be Sold in Numerical Sequence" adopted. F. and eff. June 30, 1965 . Repealed: New Rule entitled "Applications to Be Validated by the Agent" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.16 Original Rule entitled "Agent's Responsibility As to Application" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-2-.17 Original Rule entitled "Tags to Be Sold in Numerical Sequence" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Repealed: New Rule entitled "Tags and Renewal Decals to Be Sold in Numerical Sequence" adopted. F. July 24, 1970; eff. August 13, 1970. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. Repealed: F. Mar. 6, 2002; eff. Mar. 26, 2002. https://library.partnertax.ai/us-ga/regs/560-10-3-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-3-.02 Original Rule entitled "Where Agent's Salary Is Less than $7,999.00" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-3-.03 Original Rule entitled "Where Agent's Salary Is More than $7,999.00" adopted. F. and eff. June 30, 1965. Amended: F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-3-.04 Original Rule entitled "Payment to Agent: Remittance by Agent to State Revenue Commissioner" adopted. F. and eff. June 30, 1965. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. July 24, 1970; eff. August 13, 1970. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-4-.01 Original Rule entitled "Agent's Reports to Be Weekly" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-4-.02 Original Rule entitled "Optional Daily Agent's Reports" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-10-4-.03 Original Rule entitled "To Whom Agents Report and Remit" adopted. F. and eff. June 30, 1965. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-4-.04 Original Rule entitled "Agents Furnishing Registration List" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-5-.01 Original Rule entitled "When no Georgia License Plate Is Required of Non-Resident Servicemen" adopted. F. and eff. June 30, 1965. Repealed: F. June 17, 2010; eff. July 7, 2010. https://library.partnertax.ai/us-ga/regs/560-10-5-.02 Original Rule entitled "Optional Purchase of Georgia License Plates by Non-Resident Servicemen" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Optional Purchase of Georgia License Plates and Renewal Decals by Non-Resident Servicemen" adopted. F. July 24, 1970; eff. August 13, 1970. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-5-.03 Original Rule entitled "The Soldiers' and Sailors' Relief Act and Servicemen Purchasing Georgia License Plates" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "The Soldiers' and Sailors' Relief Act and Servicemen Purchasing Georgia License Plates and Renewal Decals" adopted. F. July 24, 1970; eff. August 13, 1970. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-5-.04 Original Rule entitled "Ad Valorem Taxes of the Automobiles of Georgia Servicemen" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. June 17, 2010; eff. July 7, 2010. https://library.partnertax.ai/us-ga/regs/560-10-5-.05 Original Rule entitled "Ad Valorem Taxes and Tax Affidavits by Non-Resident Servicemen who Purchase Georgia License Plates" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. June 17, 2010; eff. July 7, 2010. https://library.partnertax.ai/us-ga/regs/560-10-5-.06 Original Rule entitled "Residence of Non-Residence of Servicemen Defined" adopted. F. and eff. June 30, 1965. Repealed: F. June 17, 2010; eff. July 7, 2010. https://library.partnertax.ai/us-ga/regs/560-10-6-.01 Original Rule was filed on June 30, 1965. Amended: Rule repealed and no new Rule adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-10-6-.02 Original Rule was filed on June 30, 1965. Amended: Rule repealed and no new Rule adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-10-6-.03 Original Rule was filed on June 30, 1965. Amended: Rule repealed and no new Rule adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-10-6-.04 Original Rule was filed on June 30, 1965. Amended: Rule repealed and no new Rule adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-10-7-.01 Original Rule entitled "Tag Agent's Duty to Inspect Delinquent Applications" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-7-.02 Original Rule entitled "Delinquency Generally Defined" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-7-.03 Original Rule entitled "Vehicles Purchased After April 1" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-7-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-7-.05 Original Rule entitled "All Delinquent Fees to Be Remitted to the State Revenue Commissioner" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "All Delinquent Fees Shall Be Paid to the Tax Commissioner or Tax Collector and Remitted to the Respective Fiscal Authorities" adopted. F. Dec. 19, 1973; eff. Jan. 8, 1974. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-7-.06 Original Rule entitled "Remittance of Delinquent Fees, Where the Tag Agent Is the Only Endorsing Officer or the Endorsing Officer Is a State Patrolman or Other Motor Vehicle License Inspector" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-7-.07 Original Rule entitled "Remittance of Delinquent Fees, Where a Law Enforcement Officer (Other Than a State Patrolman, Motor Vehicle License Inspector or Tag Agent) Is the Endorsing Officer" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-7-.08 Original Rule entitled "Where the Tag Agent Is Also a Law Enforcement Officer (Sheriff, Deputy Sheriff, or Policeman)" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-7-.09 Original Rule entitled "Employee or Deputy Acting for a Tag Agent or a Law Enforcement Officer" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 19, 1973; eff. Jan. 8, 1974. https://library.partnertax.ai/us-ga/regs/560-10-8-.01 Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-8-.02 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-8-.03 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-8-.04 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-8-.05 Original Rule was filed on June 30, 1965. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-9-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-9-.02 Original Rule entitled "Original Registration to Be Cancelled" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: New Rule entitled "Original Registration Record to Be Cancelled" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-9-.03 Original Rule entitled "Surrender of Defaced or Illegal Tag" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Surrender of Defaced or Illegible Tag and/or Renewal Decal" adopted. F. July 24, 1970; eff. August 13, 1970. Amended: F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. https://library.partnertax.ai/us-ga/regs/560-10-9-.04 Original Rule entitled "Recovered Original Tag to Be Surrendered" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Recovered Original Tag and/or Renewal Decal to Be Surrendered" adopted. F. July 24, 1970; eff. August 13, 1970. Amended: F. Nov. 20, 1974; eff. Dec. 10, 1974. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-10-.01 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-10-10-.02 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-10-10-.03 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-10-10-.04 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-10-10-.05 Original Rule was filed on July 24, 1970; effective August 13, 1970. Amended: Filed July 2, 1975; effective July 22, 1975. https://library.partnertax.ai/us-ga/regs/560-10-11-.01 Original Rule entitled "Establishment of the Motor Vehicle Certificate of Title Board and Its Purpose" adopted. F. and eff. June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. Amended: New Rule entitled "Registration of Motor Vehicles Operated as a Taxicab or Limousine" adopted. F. Dec. 28, 2010; eff. Jan. 17, 2011. https://library.partnertax.ai/us-ga/regs/560-10-11-.02 Original Rule was filed on June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-11-.03 Original Rule was filed on June 30, 1965. Repealed: Sept. 11, 2002; eff. October 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-11-.04 Original Rule was filed on June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-11-.05 Original Rule was filed on June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-11-.06 Original Rule was filed on June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-11-.07 Original Rule was filed on June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-11-.08 Original Rule was filed on June 30, 1965. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-12-.01 Original Rule entitled "First Certificate of Title" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.02 Original Rule entitled "Sale of Vehicle Pursuant to a Power Contained in a Mortgage" adopted. F. and eff. June 30, 1965. Amended: F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.03 Original Rule entitled "Affidavit of Title Held for Lien or Security Interest" adopted. F. and eff. June 30, 1965. Amended: F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. Adopted: New Rule entitled "Electronic Security Interests and Liens on Titles" adopted. F Nov. 29, 2012; eff. Dec. 19, 2012. https://library.partnertax.ai/us-ga/regs/560-10-12-.04 Original Rule entitled "Certain Vehicles Exempt from Title Requirements" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.05 Original Rule entitled "Tag Agents to Accept Title Applications" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.06 Original Rule entitled "Certified Transcripts of Title Records" adopted. F. and eff. June 30, 1965. Amended: F. July 24, 1970; eff. August 13, 1970. Amended: F. Nov. 17, 1971; eff. Dec. 7, 1971. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.07 Original Rule entitled "Return of Incorrect or Incomplete Title Applications" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 7, 1980; eff. Apr. 27, 1980. Amended: New Rule entitled "Return of Rejected Title Applications" adopted. F. Aug. 7, 1980; eff. Aug. 27, 1980. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.08 Original Rule entitled "Proof of Ownership of Vehicles Previously Registered Out of State" adopted. F. Mar. 24, 1967; eff. Apr. 12, 1967. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.09 Original Rule entitled "Application for a Certificate of Title of a Vehicle Last Previously Registered in a Non-Title State or Country" adopted. F. Aug. 7, 1970; eff. Sept. 1, 1970, as specified by the Agency. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.10 Original Rule entitled "Sale of Abandoned Vehicle" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.11 Original Rule entitled "Special Handling of Applications for Certificate of Title and Related Documents" adopted. F. July 11, 1984; eff. July 31, 1984. Amended: ER. 560-10-12-0.9-.11 adopted. F. May 29, 1992; eff. June 1, 1992, as specified by the Agency. Amended: Permanent rule adopted. F. Sept. 8, 1992; eff. Sept. 28, 1992. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-12-.12 Original Rule entitled "Transfers of Motor Vehicles Presumed to Be for No Consideration" adopted. F. Apr. 16, 1993; eff. May 6, 1993. Repealed: F. Sept. 21, 1993, eff. Oct. 11, 1993. https://library.partnertax.ai/us-ga/regs/560-10-12-.13 Original Rule entitled "Motor Vehicle Trades Between Individuals" adopted. F. Apr. 16, 1993; eff. May 6, 1993. Repealed: F. Sept. 21, 1993; eff. Oct. 11, 1993. https://library.partnertax.ai/us-ga/regs/560-10-12-.14 Original Rule entitled "Transfer of Mobile Homes Between Individuals" adopted. F. Apr. 16, 1993; eff. May 6, 1993. Repealed: F. Sept. 21, 1993; eff. Oct. 11, 1993. https://library.partnertax.ai/us-ga/regs/560-10-13-.01 Original Rule entitled "Definitions" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. Amended: ER. 560-10-13-0.21-.01 entitled "Definitions" adopted. F. and eff. January 12, 2006, the date of adoption. Amended: Permanent Rule adopted. F. Apr. 19, 2006; eff. May 9, 2006. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. https://library.partnertax.ai/us-ga/regs/560-10-13-.02 Original Rule entitled "Stolen Automobiles" adopted. F. and eff. June 30, 1965. Amended: F. July 12, 1971; eff. August 1, 1971. Amended: F. Nov. 17, 1971; eff. Dec. 7, 1971. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.03 Original Rule entitled "Inability to Fully Comply With These Regulations" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. Amended: ER. 560-10-13-0.21-.03 entitled "Commissioner Discretion for Affixing a Brand to a Certificate of Title" adopted. F. and eff. January 12, 2006, the date of adoption. Amended: Permanent Rule adopted. F. Apr. 19, 2006; eff. May 9, 2006. https://library.partnertax.ai/us-ga/regs/560-10-13-.04 Original Rule entitled "Application of These Regulations" adopted. F. and eff. June 30, 1965. Amended: F. July 12, 1971; eff. August 1, 1971. Amended: F. Nov. 17, 1971; eff. Dec. 7, 1971. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. Adopted: New rule entitled "Certificate of Title of a Vehicle where the Commissioner is not satisfied as to the Ownership; Bond." F. Nov. 14, 2013; eff. Dec. 4, 2013. https://library.partnertax.ai/us-ga/regs/560-10-13-.05 Original Rule entitled "Application to Insurance Companies" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.06 Original Rule entitled "Insurance Settlements With Parties Other Than the Insured" adopted. F. and eff. June 30, 1965. Amended: F. July 12, 1971; eff. August 1, 1971. Amended: F. Nov. 17, 1971; eff. Dec. 7, 1971. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.07 Original Rule entitled "When Rebuilt Vehicles to Be Titled" adopted. F. and eff. June 30, 1965. Amended: F. July 2, 1975; eff. July 22, 1975. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.08 Original Rule entitled "An Owner Who Scraps, Dismantles or Destroys a Vehicle" adopted. F. and eff. June 30, 1965. Amended: F. July 2, 1975; eff. July 22, 1975. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-13-.10 Original Rule entitled "An Owner Who Disposes of a Vehicle as Wreckage or Salvage Other Than by a Sale" adopted. F. and eff. June 30, 1965. Amended: F. July 2, 1975; eff. July 22, 1975. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.11 Original Rule entitled "Any Person Taking Legal Title to or the Beneficial Interest in a Vehicle as a Consequence of the Settlement of an Insurance Company Claim Arising from Fire, Collision or Other Causes" adopted. F. and eff. June 30, 1965. Amended: F. July 2, 1975; eff. July 22, 1975. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-13-.12 Original Rule entitled "Insurance Company Settlements" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 16, 2003; eff. May 6, 2003. https://library.partnertax.ai/us-ga/regs/560-10-14-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-14-.02 Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-14-.03 Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-14-.04 Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-14-.05 Original Rule was filed on June 30, 1965. Amended: Filed July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-15-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-15-.02 Original Rule entitled "Where an Owner Destroys or Retires a Vehicle and Desires to Transfer the Tag Assigned to That Vehicle to a Replacement Vehicle" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. Adopted: New Rule entitled "Application for and Issuance of Digital License Plates." F. June 1, 2022; eff. June 21, 2022. https://library.partnertax.ai/us-ga/regs/560-10-15-.03 Original Rule entitled "Where the Owner of a Motor Vehicle Desires to Upgrade for Weight the Tag Assigned to His Motor Vehicle or Desires to Change the Tag Classification Assigned to His Motor Vehicle" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. Adopted: New Rule entitled "Digital License Plate Design." F. June 1, 2022; eff. June 21, 2022. https://library.partnertax.ai/us-ga/regs/560-10-15-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-15-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-15-.06 Rule number 560-10-15-.06 Reserved, as specified by the Agency. F. June 1, 2022; eff. June 21, 2022. https://library.partnertax.ai/us-ga/regs/560-10-15-.07 Original Rule entitled "Digital License Plate Provider Requirements" adopted. F. June 1, 2022; eff. June 21, 2022. https://library.partnertax.ai/us-ga/regs/560-10-15-.08 Original Rule entitled "Digital License Plate Provider Fees" adopted. F. June 1, 2022; eff. June 21, 2022. https://library.partnertax.ai/us-ga/regs/560-10-15-.09 Original Rule entitled "Effective Date" adopted. F. June 1, 2022; eff. June 21, 2022. https://library.partnertax.ai/us-ga/regs/560-10-16-.01 Original Rule was filed and effective on June 30, 1965. Amended: Original Rule entitled "Non-Resident Dealers in Used Motor Vehicles. To Register Under the Dealer Registration Provisions with the Motor Vehicle Unit of the State Department of Revenue" repealed and a new Rule entitled "Annual License Plates" adopted. Filed July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-16-.02 Original Rule was filed and effective on June 30, 1965. Amended: Original Rule entitled "Bond of Non-Resident Dealers in Used Vehicles" repealed and a new Rule entitled "Permanent Plates" adopted. Filed July 24, 1970; effective August 13, 1970. Amended: Filed July 2, 1975; effective July 22, 1975. https://library.partnertax.ai/us-ga/regs/560-10-16-.03 Original Rule was filed on July 24, 1970; effective August 13, 1970. Amended: Filed November 16, 1976; effective December 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-16-.04 Original Rule was filed on July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-17-.01 Original Rule entitled "Qualification of Applicants for Foreign Consul Tags" adopted. F. and eff. June 30, 1965. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. Repealed: F. July 22, 1987; eff. August 11, 1987. Amended: New Rule entitled "Dealer Temporary License Plates" adopted. F. Jan. 30, 2001; eff. Feb. 19, 2001. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-17-.02 Original Rule entitled "Definitions" adopted. F. Jan. 30, 2001; eff. Feb. 19, 2001. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-17-.03 Original Rule entitled "Design Standards" adopted. F. Jan. 30, 2001; eff. Feb. 19, 2001. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-17-.04 Original Rule entitled "Security Standards" adopted. F. Jan. 30, 2001; eff. Feb. 19, 2001. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-17-.05 Original Rule entitled "Security Specifications" adopted. F. Jan. 30, 2001; eff. Feb. 19, 2001. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-17-.06 Original Rule entitled "Prohibitions" adopted. F. Jan. 30, 2001; eff. Feb. 19, 2001. Repealed: F. Dec. 5, 2013; eff. Dec. 25, 2013. https://library.partnertax.ai/us-ga/regs/560-10-18-.01 Original Rule entitled "Motor Vehicle Identification Numbers issued by the State Revenue Commissioner" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-10-18-.02 Original Rule entitled "Motor Vehicle Engine and Transmission Numbers issued by the State Revenue Commission" was filed on July 24, 1970; effective August 13, 1970. https://library.partnertax.ai/us-ga/regs/560-10-19-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.08 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-19-.09 Original Rule entitled "Affidavit for Repossessed Motor Vehicles" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Bond for Installment Payments for License Plates" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Repealed: F. Sept. 11, 2002; eff. Oct. 1, 2002. https://library.partnertax.ai/us-ga/regs/560-10-19-.10 Original Rule entitled "Affidavit for Correction of Error on Certificate of Title" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 29, 1968; eff. Nov. 17, 1968. Amended: New Rule entitled "Certificate of Missing Tags" adopted. F. Nov. 17, 1971; eff. Dec. 7, 1971. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-19-.11 Original Rule entitled "Application for Replacement License Plate and/or Renewal Decal" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-20-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-20-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-20-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-20-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-20-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-20-.06 Original Rule entitled "Application for Duplicate License Plate" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: New Rule entitled "Application for Duplicate Certificate of Title" adopted. F. Oct. 29, 1968; eff. Nov. 17, 1968. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Repealed: F. Nov. 20, 1974; eff. Dec. 10, 1974. https://library.partnertax.ai/us-ga/regs/560-10-20-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-20-.08 Original Rule entitled "Application for Historical Vehicle License Plate" adopted. F. and eff. June 30, 1965. Repealed: F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. https://library.partnertax.ai/us-ga/regs/560-10-21-.01 Original Rule entitled "Application for Duplicate Registration Certificate" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Notice of Lien or Security Interest Form" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-21-.03 Original Rule entitled "Issuing Officer's Report" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Notice of Recovered, Stolen or Converted Vehicle Report" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.04 Original Rule entitled "Report of Title Certificates" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Affidavit of Title Held for Lien or Security Interest" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.05 Original Rule entitled "Certificate of Missing Tags" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Notice of Insurance Company Settlement" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.06 Original Rule entitled "Affidavit Inheritance of Motor Vehicle" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.07 Original Rule entitled "Affidavit for Repossessed Motor Vehicle" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.08 Original Rule entitled "Affidavit for Correction of Error on Certificate of Title" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.09 Original Rule entitled "Affidavit for Correction of Manufacturer's I.D. Number on a License Plate Registration Certificate" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Repealed: New Rule entitled "Report of Title Certificates" adopted. F. Nov. 17, 1971; eff. Dec. 7, 1971. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.10 Original Rule entitled "Report of Title Certificates" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Repealed: New Rule entitled "Motor Vehicle Certificate of Title Notice" adopted. F. Nov. 17, 1971; eff. Dec. 7, 1971. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.11 Original Rule entitled "Certificate of Missing Tags" adopted. F. Dec. 9, 1966; eff. Jan. 1, 1967, as specified by the Agency. Amended: F. Aug. 27, 1969; eff. Sept. 15, 1969. Repealed: New Rule entitled "Motor Vehicle Certificate of Title Lien Notice" adopted. F. Nov. 17, 1971; eff. Dec. 7, 1971. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.12 Original Rule entitled "Motor Vehicle Certificate of Title Notice" adopted. F. Aug. 27, 1969; eff. Sept. 15, 1969. Amended: F. July 24, 1970; eff. August 13, 1970. Repealed: New Rule entitled "Certification of Inspection By a Duly Constituted City, County or State Law Enforcement Officer" adopted. F. Nov. 17, 1971; eff. Dec. 7, 1971. Repealed: F. Apr. 21, 2004; eff. May 11, 2004. https://library.partnertax.ai/us-ga/regs/560-10-21-.13 Original Rule entitled "Motor Vehicle Certificate of Title Lien Notice" adopted. F. Aug. 27, 1969; eff. Sept. 15, 1969. Repealed: F. Nov. 17, 1971; eff. Dec. 7, 1971. Amended: New Rule entitled "Affidavit Sale of Abandoned Vehicle" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.14 Original Rule entitled "Certification of Inspection by a Duly Constituted City, County of State Law Enforcement Officer" adopted. F. Aug. 7, 1970; eff. Aug. 27, 1970. Repealed: F. Nov. 17, 1971; eff. Dec. 7, 1971. Amended: New Rule entitled "Peace Officers' Abandoned Vehicle Report" adopted. F. Apr. 4, 1973; eff. Apr. 24, 1973. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.15 Original Rule entitled "Application for Replacement Certificate of Title Forms" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.16 Original Rule entitled "Garage Operator's Report" adopted. F. July 2, 1975; eff. July 22, 1975. Amended: F. Nov. 16, 1976; eff. Dec. 6, 1976. https://library.partnertax.ai/us-ga/regs/560-10-21-.17 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-22-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-22-.02 Original Rule entitled "Special Prestige License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule of same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. Repealed: F. Jan. 27, 2004; eff. Feb. 16, 2004. Adopted: New Rule entitled "Special Prestige License Plates." F. Oct. 10, 2013; eff. Oct. 30, 2013. https://library.partnertax.ai/us-ga/regs/560-10-22-.03 Original Rule entitled "College Commemorative License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.04 Original Rule entitled "Certified Firefighter License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.05 Original Rule entitled "Amateur Radio License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.06 Original Rule entitled "Survivor of Pearl Harbor License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.07 Original Rule entitled "Purple Heart Recipient License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.08 Original Rule entitled "Retired Veterans Recipient License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule entitled "Veteran License Plates" adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.09 Original Rule entitled "Processing of Approved Applications" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.10 Original Rule entitled "Refund of Manufacturing Fees" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. https://library.partnertax.ai/us-ga/regs/560-10-22-.11 Original Rule entitled "Transfer of Prestige and Other Special License Plates" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. Repealed: New Rule, same title adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-22-.12 Original Rule entitled "Renewal Registrations" adopted. F. Feb. 7, 1992; eff. Feb. 27, 1992. https://library.partnertax.ai/us-ga/regs/560-10-22-.13 Original Rule entitled "Issuance of Special License Plates Commemorating Certain Organizations, Institutions, Associations or Groups" adopted. F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-23-.01 Original Rule entitled "Citation and Change of License Tag Classification and/or Renewal Decal" adopted. F. Dec. 19, 1973; eff. Jan. 8, 1974. Repealed: F. Jan. 24, 2005; eff. Feb. 13, 2005. Adopted: New Rule entitled "Definitions." F. Feb. 6, 2024; eff. Feb. 26, 2024. https://library.partnertax.ai/us-ga/regs/560-10-23-.02 Original Rule entitled "Registration" adopted. F. Feb. 6, 2024; eff. Feb. 26, 2024. https://library.partnertax.ai/us-ga/regs/560-10-23-.03 Original Rule entitled "Inspection Affidavits and Inspections" adopted. F. Feb. 6, 2024; eff. Feb. 26, 2024. https://library.partnertax.ai/us-ga/regs/560-10-23-.04 Original Rule entitled "Driver and Insurance Requirements" adopted. F. Feb. 6, 2024; eff. Feb. 26, 2024. https://library.partnertax.ai/us-ga/regs/560-10-23-.05 Original Rule entitled "Taxation" adopted. F. Feb. 6, 2024; eff. Feb. 26, 2024. https://library.partnertax.ai/us-ga/regs/560-10-24-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-25-.01 Original Rule was filed on December 19, 1973; effective January 8, 1974. Amended: Filed November 16, 1976; effective December 6, 1976. Amended: F. Feb. 17, 1998; eff. Mar. 9, 1998. https://library.partnertax.ai/us-ga/regs/560-10-26-.01 Original Rule entitled "Disabled Persons License Plates" adopted. F. July 2, 1975; eff. July 22, 1975. Amended: F. Apr. 6, 1976; eff. Apr. 26, 1976. https://library.partnertax.ai/us-ga/regs/560-10-26-.02 Original Rule entitled "Issuance of Temporary Disability Placards" adopted as ER. 560-10-26-0.38-.02. F. Feb. 10, 2009; eff. Feb. 9, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Apr. 15, 2009; eff. May 5, 2009. https://library.partnertax.ai/us-ga/regs/560-10-27-.01 Original Rule entitled "Free Handicapped Veterans License Plates" was filed on July 2, 1975; effective July 22, 1975. Amended: Filed April 6, 1976; effective April 26, 1976. Amended: F. July 27, 2015; eff. August 16, 2015. https://library.partnertax.ai/us-ga/regs/560-10-27-.02 Original Rule entitled "Free License Plates: Prisoners of War" was filed on January 7, 1982; effective January 27, 1982. https://library.partnertax.ai/us-ga/regs/560-10-28-.01 Original Rule entitled "Tag Service Companies" was filed on October 28, 1977; effective November 17, 1977. https://library.partnertax.ai/us-ga/regs/560-10-28-.02 Original Rule entitled "Registration" was filed on October 28, 1977; effective November 17, 1977. https://library.partnertax.ai/us-ga/regs/560-10-28-.03 Original Rule entitled "Submission of Documents, Fees and Taxes" was filed on October 28, 1977; effective November 17, 1977. Amended: F. Aug. 13, 1999; eff. Sept. 6, 1999. https://library.partnertax.ai/us-ga/regs/560-10-28-.04 Original Rule entitled "Certain Advertising Prohibited" was filed on October 28, 1977; effective November 17, 1977. https://library.partnertax.ai/us-ga/regs/560-10-29-.01 Original Rule entitled "Free United States Military Reserve License Plates" was filed on January 22, 1979; effective February 11, 1979. Amended: Rule repealed and a new Rule of the same title adopted. Filed June 8, 1979; effective June 28, 1979. Amended: Rule repealed and a new Rule of the same title adopted. Filed September 29, 1980; effective October 19, 1980. https://library.partnertax.ai/us-ga/regs/560-10-30-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-30-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-30-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-30-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-30-.05 Original Rule entitled "Application for Access - Governmental Entities" adopted as ER. 560-10-30-0.27-.05. F. June 11, 2008; eff. June 10, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Oct. 14, 2008; eff. Nov. 3, 2008. Repealed: F. Feb. 25, 2025; eff. Mar. 17, 2025. https://library.partnertax.ai/us-ga/regs/560-10-30-.06 Original Rule entitled "Application for Access - Non-Governmental Entities" adopted as ER. 560-10-30-0.27-.05. F. June 11, 2008; eff. June 10, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Oct. 14, 2008; eff. Nov. 3, 2008. Repealed: New Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Repealed: F. Feb. 25, 2025; eff. Mar. 17, 2025. https://library.partnertax.ai/us-ga/regs/560-10-30-.07 Original Rule entitled "Assembled Motor Vehicle or Assembled Motorcycles" adopted as ER. 560-10-30-0.28-.07. F. and eff. June 16, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-10-30-.08 Original Rule entitled "Unconventional Motor Vehicle or Unconventional Motorcycle" adopted as ER. 560-10-30-0.28-.08. F. and eff. June 16, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-10-30-.09 Original Rule entitled "Certificate of Title of an Assembled Motor Vehicle or Assembled Motorcycle" adopted as ER. 560-10-30-0.28-.09. F. and eff. June 16, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-10-30-.10 Original Rule entitled "Inspection of an Assembled Motor Vehicle or Assembled Motorcycle" adopted as ER. 560-10-30-0.28-.10. F. and eff. June 16, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-10-30-.11 Original Rule entitled "Registration of an Assembled Motor Vehicle, Assembled Motorcycle, or Unconventional Vehicle" adopted as ER. 560-10-30-0.28-.11. F. and eff. June 16, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-10-30-.12 Original Rule entitled "Application and Verification for Issuance of an Alternative Fuel License Plate" adopted as ER. 560-10-30-0.31-.12. F. and eff. June 27, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-10-30-.13 Original Rule entitled "Non-Resident Members of the Armed Services Qualifications for Ad Valorum Tax Exemptions for Motor Vehicles" adopted as ER. 560-10-30-0.31-.13. F. and eff. June 27, 2008, the date of adoption. Amended: Permanent Rule of same title adopted. F. Aug. 1, 2008; eff. Aug. 21, 2008. Repealed: New rule of same title adopted. F. June 17, 2010; eff. July 7, 2010. https://library.partnertax.ai/us-ga/regs/560-10-30-.14 Original Rule entitled "Issuance of Manufacturer License Plates" adopted. F. Aug. 19, 2009; eff. Sept. 8, 2009. https://library.partnertax.ai/us-ga/regs/560-10-30-.15 Original Rule entitled "Salvage and Assembled Vehicles - Qualification for Non-Government Inspectors" adopted as ER. 560-10-30-0.43-.15. F. and eff. Aug. 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. Repealed: New Rule of same title adopted. F. Jan. 16, 2018; eff. Feb. 5, 2018. https://library.partnertax.ai/us-ga/regs/560-10-30-.16 Original Rule entitled "Salvage Vehicles - Inspection and Titling Procedures" adopted as ER. 560-10-30-0.43-.16. F. and eff. Aug. 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. Repealed: New Rule of same title adopted. F. Jan. 16, 2018; eff. Feb. 5, 2018. https://library.partnertax.ai/us-ga/regs/560-10-30-.17 Original Rule entitled "Assembled Vehicles - Inspection and Titling Procedures" adopted as ER. 560-10-30-0.43-.17. F. and eff. Aug. 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. Repealed: New Rule of same title adopted. F. Jan. 16, 2018; eff. Feb. 5, 2018. https://library.partnertax.ai/us-ga/regs/560-10-30-.18 Original Rule entitled "Salvage Vehicles - Issuance of a 'Rebuilt' Certificate of Title" adopted as ER. 560-10-30-0.43-.18. F. and eff. August 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. https://library.partnertax.ai/us-ga/regs/560-10-30-.19 Original Rule entitled "Assembled Vehicles - Issuance of an 'Assembled' Certificate of Title" adopted as ER. 560-10-30-0.43-.19. F. and eff. August 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. https://library.partnertax.ai/us-ga/regs/560-10-30-.20 Original Rule entitled "Salvage and Assembled Vehicles - Inspection Fees" adopted as ER. 560-10-30-0.43-.20. F. and eff. August 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. https://library.partnertax.ai/us-ga/regs/560-10-30-.21 Original Rule entitled "Salvage Vehicles - Application" adopted as ER. 560-10-30-0.43-.21. F. and eff. Aug. 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. Repealed: New Rule of same title adopted. F. Jan. 16, 2018; eff. Feb. 5, 2018. https://library.partnertax.ai/us-ga/regs/560-10-30-.22 Original Rule entitled "Assembled Vehicles - Application" adopted as ER. 560-10-30-0.43-.22. F. and eff. August 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. https://library.partnertax.ai/us-ga/regs/560-10-30-.23 Original Rule entitled "Salvage and Assembled - Vehicle Inspection Station Requirements" adopted as ER. 560-10-30-0.43-.23. F. and eff. Aug. 20, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. Sept. 29, 2009; eff. Oct. 19, 2009. Amended: F. Apr. 9, 2014; eff. Apr. 29, 2014. Repealed: New Rule of same title adopted. F. Jan. 16, 2018; eff. Feb. 5, 2018. https://library.partnertax.ai/us-ga/regs/560-10-30-.24 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-10-30-.25 Original Rule entitled "Application for a Special License Plate for a Family Member of a Servicemember Killed in Action" adopted. F. Nov. 3, 2010; eff. Nov. 23, 2010. https://library.partnertax.ai/us-ga/regs/560-10-30-.33 Original Rule entitled "Certificate of Title Exclusion for Commercial Vehicle Registration" adopted. F. Jun. 11, 2012; eff. July 1, 2012. https://library.partnertax.ai/us-ga/regs/560-10-30-.34 Original Rule entitled "False or Secret Compartment" adopted. F. Apr. 22, 2014; eff. May 12, 2014. https://library.partnertax.ai/us-ga/regs/560-10-31-.01 Original Rule entitled "Definitions" adopted as ER. 560-10-31-0.45-.01. F. and eff. October 1, 2009, the date of adoption. Amended: ER. 560-10-31-0.47-.01 adopted. F. Jan. 11, 2010; eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-31-.02 Original Rule entitled "Registration Dates" adopted as ER. 560-10-31-0.45-.02. F. and eff. October 1, 2009, the date of adoption. Amended: ER. 560-10-31-0.47-.02 adopted. F. Jan. 11, 2010, eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-31-.03 Original Rule entitled "Responsibility of a Motor Carrier" adopted as ER. 560-10-31-0.45-.03. F. and eff. October 1, 2009. Amended: ER. 560-10-31-0.47-.03 adopted. F. Jan. 11, 2010; eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-31-.04 Original Rule entitled "Responsibility of an Insurance Carrier" adopted as ER. 560-10-31-0.45-.04. F. and eff. October 1, 2009, the date of adoption. Amended: ER. 560-10-31-0.47-.04 adopted. F. Jan. 11, 2010; eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-31-.05 Original Rule entitled "Fees" adopted as ER. 560-10-31-0.45-.05. F. and eff. October 1, 2009, the date of adoption. Amended: ER. 560-10-31-0.47-.05 adopted. F. Jan. 11, 2010; eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-31-.06 Original Rule entitled "Forms" adopted as ER. 560-10-31-0.45-.06. F. and eff. October 1, 2009, the date of adoption. Amended: ER. 560-10-31-0.47-.06 adopted. F. Jan. 11, 2010; eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-31-.07 Original Rule entitled "Certificate of Insurance" adopted as ER. 560-10-31-0.47-.07. F. Jan. 11, 2010; eff. Jan. 12, 2010, the date of adoption. Amended: Permanent Rule of same title adopted. F. Mar. 2, 2010; eff. Mar. 22, 2010. https://library.partnertax.ai/us-ga/regs/560-10-32-.01 Original Rule entitled "Definitions" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. Amended: F. Nov. 18, 2014; eff. Dec. 8, 2014. https://library.partnertax.ai/us-ga/regs/560-10-32-.02 Original Rule entitled "Requirements for Manufacturers, Distributors, and Dealers" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. https://library.partnertax.ai/us-ga/regs/560-10-32-.03 Original Rule entitled "Requirements for a Dealer's Established Place of Business" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. https://library.partnertax.ai/us-ga/regs/560-10-32-.04 Original Rule entitled "Requirements to Obtain Manufacturer's or New Vehicle Distributor's Master Tags and Additional License Plates" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. https://library.partnertax.ai/us-ga/regs/560-10-32-.05 Original Rule entitled "Temporary Plates" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. Amended: F. Nov. 18, 2014; eff. Dec. 8, 2014. https://library.partnertax.ai/us-ga/regs/560-10-32-.06 Original Rule entitled "Design, Manufacture, and Distribution of Temporary Plates and Inserts" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. https://library.partnertax.ai/us-ga/regs/560-10-32-.07 Original Rule entitled "Security Standards and Specifications for Temporary Plates" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. https://library.partnertax.ai/us-ga/regs/560-10-32-.08 Original Rule entitled "Prohibitions for the Use of Dealer Master Tags, Additional License Plates, and Temporary Plates" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012. https://library.partnertax.ai/us-ga/regs/560-10-33-.01 Original Rule entitled "Permissible Uses of Transporter Plates" adopted. F. Jan. 10, 2017; eff. Jan. 30, 2017. https://library.partnertax.ai/us-ga/regs/560-10-33-.02 Original Rule entitled "Reports of Lost or Stolen Transporter Plates" adopted. F. Jan. 10, 2017; eff. Jan. 30, 2017. https://library.partnertax.ai/us-ga/regs/560-10-33-.03 Original Rule entitled "Revocation Hearings" adopted. F. Jan. 10, 2017; eff. Jan. 30, 2017. https://library.partnertax.ai/us-ga/regs/560-11-1-.01 Original Rule entitled "Administration: Function" adopted. F. and eff. June 30, 1965. Amended: F. May 25, 1971; eff. June 14, 1971. Repealed: New Rule of same title adopted. F. Dec. 20, 2006; eff. Jan. 9, 2007. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-1-.02 Original Rule entitled "Administrators" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Director: Assistant Director" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.03 Original Rule entitled "Sections" adopted. F. and eff. June 30, 1965. Amended: F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.04 Original Rule entitled "Domestic and Foreign Corporation Franchise Tax Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Property Revaluation Program Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.05 Original Rule entitled "Property Revaluation Programs Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Public Utility Assessments and Tax Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.06 Original Rule entitled "Public Utility Assessments and Tax Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "County Digest Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.07 Original Rule entitled "County Digest Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Estate Tax Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.08 Original Rule entitled "Estate Tax" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Intangible Tax Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.09 Original Rule entitled "Intangible Tax Section" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Motor Vehicle Assessment Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.10 Original Rule entitled "Extensions" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Real Estate Transfer Tax Section" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-1-.11 Original Rule entitled "Extensions" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: F. Dec. 20, 2006; eff. Jan. 9, 2007. https://library.partnertax.ai/us-ga/regs/560-11-2-.01 Original Rule entitled "Property Reevaluation and Tax Equalization Program" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.02 Original Rule entitled "Applications for Financial Assistance" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.03 Original Rule entitled "Completed Programs" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.04 Original Rule was filed on June 30, 1965 https://library.partnertax.ai/us-ga/regs/560-11-2-.05 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.06 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.07 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.08 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.09 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.10 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.11 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.12 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.13 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.14 Original Rule entitled "Alterations in Agreement" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.15 Original Rule entitled "Records" was filed and effective an June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-2-.16 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-2-.17 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-2-.18 Original Rule entitled "Real Estate Transfer Tax-Disposition of Forms-Monthly Reports" adopted. F. May 25, 1971; eff. June 14, 1971. Repealed: New Rule entitled "Real Estate Transfer Tax-Tax Assessor's Review -Disposition of Forms" adopted. F. June 9, 1989; eff. June 29, 1989. Repealed: New Rule entitled "Real Estate Transfer Tax-Disposition of Forms" adopted. F. Nov. 9, 1993; eff. Nov. 29, 1993. https://library.partnertax.ai/us-ga/regs/560-11-2-.19 Original Rule entitled "Municipal Corporation Ad Valorem Taxes - Installments" adopted. F. May 1, 1973; eff. May 21, 1973. https://library.partnertax.ai/us-ga/regs/560-11-2-.20 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-2-.21 Original Rule entitled "Tangible Property Classifications - County Tax Digests" adopted. F. Nov. 8, 1972; eff. Nov. 28, 1972. Repealed: New Rule entitled "Classification of Tangible Property on County Tax Digests" adopted. F. June 9, 1989; eff. June 29, 1989. Amended: F. Aug. 4, 1992; eff. Aug. 24, 1992. Amended: F. Dec. 20, 2006; eff. Jan. 9, 2007. Amended: F. May 9, 2011; eff. May 29, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.22 Original rule entitled "Motor Vehicle Assessments" adopted. F. Feb. 12, 1973; eff. Mar. 4, 1973. https://library.partnertax.ai/us-ga/regs/560-11-2-.23 Original Rule was filed on May 25, 1973; effective June 14, 1973. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-2-.24 Original Rule entitled "County Appraisal Staff-County Classes" was filed on May 25, 1973; effective June 14, 1973. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-2-.25 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-2-.26 Original Rule entitled "County Appraisal Staff--Compensation" was filed on May 25, 1973; effective June 14, 1973. Amended: Filed June 20, 1980; effective July 10, 1980. https://library.partnertax.ai/us-ga/regs/560-11-2-.27 Original Rule entitled "County Appraisal Staff-Chief Appraiser" was filed on May 25, 1973; effective June 14, 1973. Repealed: New Rule entitled County Board of Tax Assessors - Vacancy" adopted. F. Nov. 15, 2010; eff. Dec. 5, 2010. Repealed: New Rule of the same title adopted. F. Mar. 3, 2011; eff. Mar. 23, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.28 Original Rule entitled "County Appraisal Staff-Duties" was filed on May 25, 1973; effective June 14, 1973. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-2-.29 Original Rule entitled "County Appraisal Staff--Employment" was filed on May 25, 1973; effective June 14, 1973. Amended: Rule repealed and a new rule of the same title adopted. Filed June 20, 1980; effective July 10, 1980. https://library.partnertax.ai/us-ga/regs/560-11-2-.30 Original Rule entitled "County Appraisal Staff-State Payments" was filed on May 25, 1973; effective June 14, 1973. Amended. Rule repealed and a new rule of the same title adopted. Filed June 20, 1980; effective July 10, 1980. https://library.partnertax.ai/us-ga/regs/560-11-2-.31 Original Rule entitled "County Board of Tax Assessors-Qualifications of Members' was filed on May 17, 1973; effective June 6, 1973. Amended: F. Jun. 20, 1980; eff. July 10, 1980. Repealed: New Rule entitled "County Board of Tax Assessors-Qualifications" adopted. F. Mar. 3, 2011; eff. Mar. 23, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.32 Original Rule entitled "County Boards of Equalization -- Creation and Number" was filed on July 18, 1973; effective August 7, 1973. Repealed: F. Mar. 3, 2011; eff. Mar. 23, 2011. Adopted: New Rule entitled "Floating Homestead Inflation Rate." F. Apr. 17, 2025; eff. May 7, 2025. https://library.partnertax.ai/us-ga/regs/560-11-2-.33 Original Rule was filed on July 18, 1973; effective August 7, 1973. Repealed: F. Mar. 3, 2011; eff. Mar. 23, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.34 Original Rule was filed on July 18, 1973; effective August 7, 1973. Repealed: New Rule entitled "County Boards of Equalization-Definitions" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.35 Original Rule was filed on July 18, 1973; effective August 7, 1973. Repealed: New Rule of same title adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.36 Original Rule was filed on July 18, 1973; effective August 7, 1973. Repealed: New Rule of the same title adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-2-.37 Original Rule was filed on May 17, 1973; effective June 6, 1973. Amended: Filed June 11, 1975; effective July 1, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.38 Original Rule was filed on May 17, 1973; effective June 6, 1973. Amended: Filed June 11, 1975; effective July 1, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.39 Original Rule was filed on May 17, 1973; effective June 6, 1973. Amended: Filed June 11, 1975; effective July 1, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.40 Original Rule entitled "Designated County Appraisers--State Payments" was filed on May 30, 1978; effective June 19, 1973. https://library.partnertax.ai/us-ga/regs/560-11-2-.41 Original Rule entitled "Designated County Appraisers--Qualification" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.42 Original Rule entitled "Designated County Appraisers--Certification" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.43 Original Rule entitled "Designated County Appraisers--Time of Payment" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.44 Original Rule entitled "Designated County Appraisers--Employment Covered" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.45 Original Rule entitled "Designated County Appraisers--Payment Period" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.46 Original Rule entitled "Designated County Appraisers--Disqualification" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.47 Original Rule entitled "Designated County Appraisers--Appropriation Requirement" was filed on May 30, 1978; effective June 19, 1978. https://library.partnertax.ai/us-ga/regs/560-11-2-.48 Original Rule was filed on January 15, 1975; effective February 4, 1975. Amended: F. May 9, 2011; eff. May 29, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.49 Original Rule was filed on January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.50 Original Rule was filed on January 15, 1975; effective February 4, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.51 Original Rule entitled "School Tax Homestead Exemption - Applicability of Other Provisions of Law" adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.52 Original Rule entitled "School Tax Homestead Exemption - Amount" adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.53 Original Rule entitled "School Tax Homestead Exemption - Information to Be Furnished to State Revenue Commissioner" adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.54 Original Rule entitled "Homestead Exemtion of $4,000 for Certain Elderly Persons - Income Exclusions" adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. https://library.partnertax.ai/us-ga/regs/560-11-2-.55 Original Rule entitled "Annual Assessment Notice - Contents" adopted. F. June 20, 1980; eff. July 10, 1980. Amended: F. Aug. 22, 1980; eff. Sept. 11, 1980. Repealed: New Rule entitled "Annual Notice of Assessment - Contents" adopted. F. Nov. 30, 2010; eff. Dec. 20, 2010. Repealed: New Rule of same title adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.56 Original Rule entitled "Review of County Tax Digest by the State Revenue Commissioner" adopted. F. June 9, 1989; eff. June 29, 1989. Amended: F. Aug. 4, 1992; eff. Aug. 24, 1992. Repealed: New Rule of same title adopted. F. Nov. 16, 2001; eff. Dec. 6, 2001. Amended: F. Aug. 1, 2008; eff. Aug. 21, 2008. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-2-.57 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-2-.58 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-2-.59 Original Rule entitled "Definitions - Moratorium on Valuation Increases" adopted as ER. 560-11-2-0.42-.59. F. and eff. July 30, 2009, the date of adoption. Amended: Permanent Rule entitled "Definitions" adopted. F. Sept. 15, 2009; eff. Oct. 5, 2009. Repealed: F. May 30, 2014; eff. June 19, 2014. https://library.partnertax.ai/us-ga/regs/560-11-2-.60 Original Rule entitled "Effective Date; Limitations on Valuation Increases - Moratorium on Valuation Increases" adopted as ER. 560-11-2-0.42-.60. F. and eff. July 30, 2009, the date of adoption. Amended: Permanent Rule entitled "Effective Date; Limitations on Valuation Increases" adopted. F. Sept. 15, 2009; eff. Oct. 5, 2009. https://library.partnertax.ai/us-ga/regs/560-11-2-.61 Original Rule entitled "Digest Reporting - Moratorium on Valuation Increases" adopted as ER. 560-11-2-0.42-.61. F. and eff. July 30, 2009, the date of adoption. Amended: Permanent Rule entitled "Digest Reporting" adopted. F. Sept. 15, 2009; eff. Oct. 5, 2009. Repealed: F. Mar. 3, 2011; eff. Mar. 23, 2011. https://library.partnertax.ai/us-ga/regs/560-11-2-.62 Original Rule entitled "Appraisal Staff Definitions" adopted. F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-3-.01 Original Rule entitled "Request for Forms" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-3-.02 Original Rule entitled "Application for State Financial Assistance" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-3-.03 Original Rule entitled "Contract" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-11-3-.04 Original Rule entitled "Public Utility Financial Report - Form PT-29" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.05 Original Rule entitled "Power Company Annual Return for Taxation-Form PL-56" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.06 Original Rule entitled "Gas or Water Company Annual Return for Taxation-Form PT-57" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.07 Original Rule entitled "Railroad Company Annual Return for Taxation-Form PT-58," was filed on May 25, 1971, effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.08 Original Rule entitled "Telephone or Telegraph Company Annual Return for Taxation-Form PT- 59" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.09 Original Rule entitled "Intangible Property Tax Return-Form PL-159" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.10 Original Rule entitled "Report of Corporation's Stockholders and Bondholders-Form PL-160" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.11 Original Rule entitled "Summary Report to Accompany Form PL-160-Form- PL 161" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.12 Original Rule entitled "Report of Intangible Property Held for Georgia Residents-Form PL-170" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.13 Original Rule entitled "Summary Report to Accompany Form PL-170-Form PL-171" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.14 Original Rule entitled "Estate Tax Return Form" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.15 Original Rule entitled "Real Estate Transfer Tax Form-PT-61" was filed on May 25, 1971; effective June 14, 1971. Amended: F. Jun. 9, 1989; eff. Jun. 29, 1989. Repealed: New Rule, same title, adopted. F. Nov. 9, 1993; eff. Nov. 29, 1993. https://library.partnertax.ai/us-ga/regs/560-11-3-.16 Original Rule entitled "Monthly Reporting Form-Real Estate Transfer Tax-PT-62" was filed on May 25, 1971; effective June 14, 1971. https://library.partnertax.ai/us-ga/regs/560-11-3-.17 Original Rule entitled "Property Tax Bill-General Property Tax-PT-63" was filed on May 17, 1973; effective June 6, 1973. https://library.partnertax.ai/us-ga/regs/560-11-3-.18 Original Rule entitled "Tangible Personal Property Tax Return -Form PT-50" was filed on Oct. 5, 1982; eff. Oct. 25, 1982. Amended: Rule repealed, new Rule same title adopted. F. June 6, 1983; eff. June 26, 1983. Repealed: F. Feb. 2, 2000; eff. Feb. 22, 2000. https://library.partnertax.ai/us-ga/regs/560-11-3-.19 Original Rule entitled "Farm Property Preferential Assessment/Application/Covenant Form" was filed on October 28, 1983; effective November 17, 1983. https://library.partnertax.ai/us-ga/regs/560-11-3-.20 Original Rule entitled "Property Tax Bill - Electronic Election" adopted. F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-4-.01 Original Rule entitled "Definitions" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Application of Chapter" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.02 Original Rule entitled "Qualification Requirements" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Definitions" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.03 Original Rule entitled "Applications" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Qualification Requirements" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-4-.05 Original Rule entitled "Breach of Covenant" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Change of Qualifying Use" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.06 Original Rule entitled "Valuation of Qualified Property" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Breach of Covenant" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.07 Original Rule entitled "Appeals" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Valuation of Qualified Property" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.08 Original Rule entitled "Table of Conservation Use Land Values" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule entitled "Appeals" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: Rule reserved. F. Mar. 11, 2002; eff. Mar. 31, 2002. https://library.partnertax.ai/us-ga/regs/560-11-4-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-5-.01 Original Rule entitled "Forms" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule of same title adopted. F. Jan. 27, 1998; eff. Feb. 16, 1998. https://library.partnertax.ai/us-ga/regs/560-11-5-.02 Original Rule entitled "Definitions" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule, same title, adopted. F. Jan. 29, 1996; eff. Feb. 18, 1996. https://library.partnertax.ai/us-ga/regs/560-11-5-.03 Original Rule entitled "Taxable Timber Sales and Harvest" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule of same title adopted. F. Jan. 29, 1996; eff. Feb. 18, 1996. Repealed: New Rule of same title adopted. F. Jan. 27, 1998; eff. Feb. 16, 1998. https://library.partnertax.ai/us-ga/regs/560-11-5-.04 Original Rule entitled "Procedures for Timber Taxation" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule of same title adopted. F. Jan. 29, 1996; eff. Feb. 18, 1996. https://library.partnertax.ai/us-ga/regs/560-11-5-.05 Original Rule entitled "Average Standing Timber Price Schedule" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. Repealed: New Rule, same title, adopted. F. Jan. 29, 1996; eff. Feb. 18, 1996. https://library.partnertax.ai/us-ga/regs/560-11-5-.06 Original Rule entitled "County Digest Timber Supplement" adopted. F. Jan. 21, 1992; eff. Feb. 10, 1992. https://library.partnertax.ai/us-ga/regs/560-11-6-.01 Original Rule entitled "Application of Chapter" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. Repealed: New Rule of same title adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. https://library.partnertax.ai/us-ga/regs/560-11-6-.02 Original Rule entitled "Definitions" adopted. F. May 28, 1993; eff. June 17, 1993. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. Amended: F. May 18, 2015; eff. June 7, 2015. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-6-.03 Original Rule entitled "Qualification Requirements" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-6-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-6-.05 Original Rule entitled "Change of Qualifying Use" adopted. F. May 28, 1993; eff. June 17, 1993. Amended: F. Dec. 20, 2006; eff. Jan. 9, 2007. Repealed: New Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-6-.06 Original Rule entitled "Breach of Covenant" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 10, 1999; eff. Mar. 30, 1999. Repealed: New Rule of same title adopted. F. Dec. 9, 2008; eff. Dec. 29, 2008. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-6-.07 Original Rule entitled "Valuation of Qualified Property" adopted. F. May 28, 1993; eff. June 17, 1993. Repealed: New Rule of same title adopted. F. Mar. 4, 2004; eff. Mar. 24, 2004. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-6-.08 Original Rule entitled "Appeals" adopted. F. May 28, 1993; eff. June 17, 1993. Amended: F. Jun. 10, 2013; eff. Jun. 30, 2013. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-6-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-7-.01 Original Rule entitled "Purpose of Regulations" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. https://library.partnertax.ai/us-ga/regs/560-11-7-.02 Original Rule entitled "Forms" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. https://library.partnertax.ai/us-ga/regs/560-11-7-.03 Original Rule entitled "When Apportionment Permitted" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. https://library.partnertax.ai/us-ga/regs/560-11-7-.04 Original entitled "Procedures adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. https://library.partnertax.ai/us-ga/regs/560-11-7-.05 Original Rule entitled "Appeals" adopted. F. Mar. 1, 1995; eff. Mar. 21, 1995. https://library.partnertax.ai/us-ga/regs/560-11-7-.06 Original Rule entitled "Distribution of Alternative Ad Valorem Tax on Apportionable Vehicles" adopted. F. June 26, 2015; eff. July 16, 2015. https://library.partnertax.ai/us-ga/regs/560-11-8-.01 Original Rule entitled "Purpose of Regulations" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.02 Original Rule entitled "Tax Payment and Rate" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.03 Original Rule entitled "Definitions" adopted. F. Jun. 17, 1996; eff. July 7, 1996 https://library.partnertax.ai/us-ga/regs/560-11-8-.04 Original Rule entitled "Modifications" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.05 Original Rule entitled "Refinancing" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.06 Original Rule entitled "Additional Advance" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.07 Original Rule entitled "Multi-state Property" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.08 Original Rule entitled "Multicounty Property" adopted. F. Jun, 17, 1996; eff. July 7, 1996. Amended: F. Jan. 3, 2013; eff. Jan. 23, 2013. https://library.partnertax.ai/us-ga/regs/560-11-8-.09 Original Rule entitled "Wrap-around Note" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.10 Original Rule entitled "Interest Included in Note-Add On" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.11 Original Rule entitled "Adjustable Rate Mortgage ("ARM") adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.12 Original Rule entitled "Instrument Securing Short-Term and Long-Term Notes" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.13 Original Rule entitled "Secured Lines of Credit" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.14 Original Rule entitled "Exemptions" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.15 Original Rule entitled "Determination Letter Requests" adopted. F. Jun. 17, 1996; eff. July 7, 1996. https://library.partnertax.ai/us-ga/regs/560-11-8-.16 Original Rule entitled "Claim for Refund" adopted. F. Jun. 17, 1996; eff. July 7, 1996. Amended: F. Jan. 3, 2013; eff. Jan. 23, 2013. https://library.partnertax.ai/us-ga/regs/560-11-9-.01 Original Rule entitled "Purpose and Scope" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. https://library.partnertax.ai/us-ga/regs/560-11-9-.02 Original Rule entitled "Definitions" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. https://library.partnertax.ai/us-ga/regs/560-11-9-.03 Original Rule entitled "Return of Mobile Homes" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-9-.04 Original Rule entitled "Issuance of Permits; Display of Decals" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-9-.05 Original Rule entitled "Inspections and Citations" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. https://library.partnertax.ai/us-ga/regs/560-11-9-.06 Original Rule entitled "Transporting Mobile Homes" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. https://library.partnertax.ai/us-ga/regs/560-11-9-.07 Original Rule entitled "Valuation Methods" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. https://library.partnertax.ai/us-ga/regs/560-11-9-.08 Original Rule entitled "Mobile Home Digest" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 9, 2011; eff. May 29, 2011. https://library.partnertax.ai/us-ga/regs/560-11-9-.09 Original Rule entitled "Appeals" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 9, 2011; eff. May 29, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-9-.10 Original Rule entitled "Collection of Tax" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. https://library.partnertax.ai/us-ga/regs/560-11-9-.11 Original Rule entitled "Penalties" adopted. F. Dec. 5, 1997; eff. Dec. 25, 1997. Amended: F. May 3, 2000; eff. May 23, 2000. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-9-.12 Original Rule entitled "Notice of Right to Appeal Mobile Home Valuation" adopted. F. May 9, 2011; eff. May 29, 2011. https://library.partnertax.ai/us-ga/regs/560-11-10-.01 Original Rule entitled "Purpose and Scope" adopted. F. Sept. 20, 1999; eff. Oct. 10, 1999. https://library.partnertax.ai/us-ga/regs/560-11-10-.02 Original Rule entitled "Definitions" adopted. F. Sept. 20, 1999; eff. Oct. 10, 1999. Amended: ER. 560-11-10-0.2-.02 adopted. F. Jan. 19, 2011; eff. Jan. 20, 2011, as specified by the Agency. Amended: F. Nov. 9, 2011; eff. Nov. 29, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-10-.03 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-10-.04 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-10-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-10-.06 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-10-.07 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-10-.08 Original Rule entitled "Personal Property Appraisal" adopted. F. Sept. 20, 1999; eff. Oct. 10, 1999. Amended: ER. 560-11-10-0.2-.08 adopted. F. Jan. 19, 2011; eff. Jan. 20, 2011, as specified by the Agency. Amended: F. Nov. 9, 2011; eff. Nov. 29, 2011. Amended: F. Mar. 24, 2017; eff. Apr. 13, 2017. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-10-.09 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-10-.10 Original Rule entitled "Table of Composite Conversion Factors" adopted. F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-11-.02 Original Rule entitled "Withdrawing or Amending an Application for QFLP" adopted as ER. 560-11-11-0.40-.02. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. May 18, 2015; eff. June 7, 2015. Amended: New title, "Withdrawing a QFLP Application." F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.03 Original Rule entitled "QFLP Qualifications" adopted as ER. 560-11-11-0.40-.03. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. May 18, 2015; eff. June 7, 2015. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.04 Original Rule entitled "QFLP Application" adopted as ER. 560-11-11-0.40-.04. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-11-.06 Original Rule entitled "QFLP Covenant" adopted as ER. 560-11-11-0.40-.06. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. May 18, 2015; eff. June 7, 2015. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.07 Original Rule entitled "Notice of Breach" adopted as ER. 560-11-11-0.40-.07. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.08 Original Rule entitled "Notification and Inspection Concerning QFLP in Breach of Covenant" adopted as ER. 560-11-11-0.40-.08. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.09 Original Rule entitled "Release of Covenant" adopted as ER. 560-11-11-0.40-.09. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.10 Original Rule entitled "Penalty for Breach" adopted as ER. 560-11-11-0.40-.10. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. Amended: F. Jun. 30, 2011; eff. July 20, 2011. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-11-.11 Original Rule entitled "Forms" adopted as ER. 560-11-11-0.40-.11. F. and eff. May 22, 2009, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009. https://library.partnertax.ai/us-ga/regs/560-11-11-.12 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-11-11-.13 Original Rule entitled "Valuation of Additional Qualified Property which is Contiguous to the Property in the Original Covenant" adopted. F. Jun. 30, 2011; eff. July 20, 2011. Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025. https://library.partnertax.ai/us-ga/regs/560-11-12-.01 Original Rule entitled "Applicability of Rules" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-12-.02 Original Rule entitled "Nature of the Proceeding; Hearing Procedure; Burden of Proof" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-12-.03 Original Rule entitled "Evidence; Official Notice" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-12-.04 Original Rule entitled "Continuances and Postponements" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-12-.05 Original Rule entitled "Subpoena Forms; Service" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-12-.06 Original Rule entitled "Transcripts of Hearing" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-12-.07 Original Rule entitled "Case Presentment" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-12-.08 Original Rule entitled "Ruling; Decision" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-12-.09 Original Rule entitled "Hearing Location" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.01 Original Rule entitled "Applicability of Rules" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-13-.02 Original Rule entitled "Nature of the Proceeding; Hearing Procedure; Burden of Proof" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-13-.03 Original Rule entitled "Evidence; Official Notice" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.04 Original Rule entitled "Continuances and Postponements" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.05 Original Rule entitled "Subpoena Forms; Services" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-13-.06 Original Rule entitled "Transcripts of Hearing" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.07 Original Rule entitled "Case Presentment" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.08 Original Rule entitled "Ruling; Decision" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. Amended: F. Jan. 4, 2016; eff. Jan. 24, 2016. https://library.partnertax.ai/us-ga/regs/560-11-13-.09 Original Rule entitled "Hearing Location" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.10 Original Rule entitled "Swearing in Witnesses" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.11 Original Rule entitled "Hearing Officer Procedural Form" adopted. F. Mar. 16, 2011; eff. Apr. 5, 2011. https://library.partnertax.ai/us-ga/regs/560-11-13-.12 Original Rule entitled "Hearing Officers and the Administrative Procedures Act" adopted. F. May 9, 2011; eff. May 29, 2011. https://library.partnertax.ai/us-ga/regs/560-11-14-.01 Original rule entitled "Definitions" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. Amended: F. Dec. 14, 2018; eff. Jan. 3, 2019. Amended: F. Jan. 29, 2020; eff. Feb. 18, 2020. Amended: F. Mar. 31, 2022; eff. Apr. 20, 2022. https://library.partnertax.ai/us-ga/regs/560-11-14-.02 Original rule entitled "Applicability" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.03 Original rule entitled "Rates, Distributions and Collections" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. https://library.partnertax.ai/us-ga/regs/560-11-14-.04 Original rule entitled "Opt-In Election" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.05 Original rule entitled "Family Inheritance, Devise or Bequest" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.06 Original rule entitled "Family Transfer" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.07 Original rule entitled "Salvage and Rebuilt Motor Vehicles" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Amended: F. Jul 10, 2013; eff. July 30, 2013. https://library.partnertax.ai/us-ga/regs/560-11-14-.08 Original rule entitled "International Registration Plan" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.09 Original rule entitled "Loaner Vehicles and Dealer Inventory" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.10 Original rule entitled "Non-Profit Organizations" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Amended: F. Jan. 29, 2020; eff. Feb. 18, 2020. https://library.partnertax.ai/us-ga/regs/560-11-14-.11 Original rule entitled "Rental Motor Vehicle Concern Certification" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. https://library.partnertax.ai/us-ga/regs/560-11-14-.12 Original rule entitled "Exemptions" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Amended: F. July 27, 2015; eff. August 16, 2015. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. Amended: F. Jan. 29, 2020; eff. Feb. 18, 2020. https://library.partnertax.ai/us-ga/regs/560-11-14-.13 Original rule entitled "Penalties and Interest; Waivers; Refunds" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. https://library.partnertax.ai/us-ga/regs/560-11-14-.14 Original rule entitled "Used Car Market Guide" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. https://library.partnertax.ai/us-ga/regs/560-11-14-.15 Original rule entitled "Fraudulent Transfers and False Information" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. https://library.partnertax.ai/us-ga/regs/560-11-14-.16 Original rule entitled "Appeals" approved. F. Jan. 4, 2013; eff. Jan. 24, 2013. Repealed: New Rule of same title adopted. F. Nov. 30, 2017; eff. Dec. 20, 2017. https://library.partnertax.ai/us-ga/regs/560-11-14-.17 Original Rule entitled "Directly Financed Dealer Sale" adopted. F. Nov. 14, 2013; eff. Dec. 4, 2013. https://library.partnertax.ai/us-ga/regs/560-11-15-.01 Original Rule entitled "Definitions" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016. https://library.partnertax.ai/us-ga/regs/560-11-15-.02 Original Rule entitled "Commissioner's Determination of Property Illegally Appearing on a County Digest" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016. https://library.partnertax.ai/us-ga/regs/560-11-15-.03 Original Rule entitled "Appeal of Commissioner's Determination" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016. https://library.partnertax.ai/us-ga/regs/560-11-15-.04 Original Rule entitled "Nature of the Appeal; Hearing Procedure; Evidence" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016. https://library.partnertax.ai/us-ga/regs/560-11-15-.05 Original Rule entitled "Ruling; Decision" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016. https://library.partnertax.ai/us-ga/regs/560-11-15-.06 Original Rule entitled "Recurring Illegal Digest Entries for Same Property; Revocation of Qualified Status; Reinstatement" adopted. F. Nov. 18, 2016; eff. Dec. 8, 2016. https://library.partnertax.ai/us-ga/regs/560-11-16-.01 Original Rule entitled "Application of Subject" adopted. F. Feb. 5, 2021; eff. Feb. 25, 2021. https://library.partnertax.ai/us-ga/regs/560-11-16-.02 Original Rule entitled "Definitions" adopted. F. Feb. 5, 2021; eff. Feb. 25, 2021. Amended: F. Mar. 31, 2022; eff. Apr. 20, 2022. https://library.partnertax.ai/us-ga/regs/560-11-16-.03 Original Rule entitled "Applications" adopted. F. Feb. 5, 2021; eff. Feb. 25, 2021. Amended: F. Mar. 31, 2022; eff. Apr. 20, 2022. https://library.partnertax.ai/us-ga/regs/560-11-16-.04 Original Rule entitled "Appeals" adopted. F. Feb. 5, 2021; eff. Feb. 25, 2021. https://library.partnertax.ai/us-ga/regs/560-11-16-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-1-.01 Original Rule entitled "Organization" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974. Amended: F. Feb. 12, 1990; eff. Mar. 4, 1990. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Amended: F. June 17, 1994; eff. July 7, 1994. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.02 Original Rule entitled "Adjustments and Replacements" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-1-.03 Original Rule entitled "Administrative Rulings" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.04 Original Rule entitled "Authorities Recognized" adopted. F. and eff. June 30, 1965. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.05 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-1-.06 Original Rule was filed on June 30, 1965. Amended: Filed August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.07 Original Rule entitled "Casual Sale" was filed and effective on June 30, 1965. Repealed: New Rule of same title adopted. F. Jun. 11, 1992; eff. July 1, 1992. Repealed: New Rule, same title, adopted. F. Sept 21, 1993; eff. October 11, 1993. https://library.partnertax.ai/us-ga/regs/560-12-1-.08 Original Rule entitled "Certificate of Exemption" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974. Amended: F. May 12, 1976; eff. June 1, 1976. Amended: F. June 30, 1980; eff. July 10, 1980. https://library.partnertax.ai/us-ga/regs/560-12-1-.09 Original Rule entitled "Certificate of Registration" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974. Amended: F. May 12, 1976; eff. June 1, 1976. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Repealed: New Rule of same title adopted. F. Nov. 26, 2008; eff. Dec. 16, 2008. https://library.partnertax.ai/us-ga/regs/560-12-1-.10 Original Rule entitled "Certificate of Registration (Non-Reporting)" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Certificate of Registration (Special Reporting)" adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974. Repealed: New Rule of same title adopted. F. Nov. 26, 2008; eff. Dec. 16, 2008. https://library.partnertax.ai/us-ga/regs/560-12-1-.11 Original Rule entitled "Collection of Tax" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-1-.12 Original Rule entitled "Consignments" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Consigned Tangible Personal Property" adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.13 Original Rule entitled "Consolidated Returns" adopted. F. and eff. June 30, 1965. Amended: F. Aug. 26, 1974; eff. Sept. 15, 1974. Amended: F. May 12, 1976; eff. June 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-1-.14 Original Rule entitled "Conversion of Property by Dealer" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Withdrawals from Inventory" adopted. F. Sept. 3, 2008; eff. Sept. 23, 2008. Repealed: New Rule of same title adopted. F. Dec. 1, 2008; eff. Dec. 21, 2008. https://library.partnertax.ai/us-ga/regs/560-12-1-.15 Original Rule entitled "Dealers' Records" adopted. F. and eff. June 30, 1965. Amended: F. Aug. 26, 1974; eff. Sept. 15, 1974. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.16 Original Rule entitled "Dual Operations" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Direct Pay Reporting" adopted. F. Aug. 26, 1974; eff. Sept. 15, 1974. Amended: New title "Direct Pay Reporting." F. Apr. 4, 2016; eff. Apr. 24, 2016. Amended: F. May 6, 2016; eff. May 26, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.17 Original Rule entitled "Exceptional or Special Reporting" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Dual Operator" adopted, filed August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.18 Original Rule entitled "Exemptions" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-1-.19 Original Rule entitled "Extension of Time" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974. Amended: Rule repealed and a new Rule of the same title adopted. Filed June 10, 1980; effective June 30, 1980. https://library.partnertax.ai/us-ga/regs/560-12-1-.20 Original Rule entitled "Leased Departments" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.21 Original Rule entitled "Leases or Rentals" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.22 Original Rule entitled "Monthly Returns" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974. Repealed: New Rule entitled "Filing and Remittance Requirements" adopted. F. Jul. 15, 1999; eff. Aug. 4, 1999. https://library.partnertax.ai/us-ga/regs/560-12-1-.23 Original Rule entitled "Preservation of Records of Dealers" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Preservation of Records" adopted. Filed August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.24 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-1-.25 Original Rule entitled "Refunds" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974. Amended: Filed March 25, 1987; effective April 14, 1987. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Amended: F. Jun. 17, 1994; eff. July 7, 1994. https://library.partnertax.ai/us-ga/regs/560-12-1-.26 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-1-.27 Original Rule entitled "Repossessions" was filed and effective on June 30, 1965. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.28 Original Rule was filed on June 30, 1965. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Repealed: F. Mar. 23, 2012; eff. Apr. 12, 2012. Note: Correction of administrative error in Rule History, " Repealed: F. Mar. 23, 2012; eff. Apr. 12, 2012." added to the History to record the repeal as originally filed. Effective May 29, 2025. https://library.partnertax.ai/us-ga/regs/560-12-1-.29 Original Rule was filed on June 30,1965. Certificate as to the opinion of the Attorney General filed on December 27, 1996. https://library.partnertax.ai/us-ga/regs/560-12-1-.30 Original Rule was file on June 30, 1965. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. Adopted: New Rule entitled "Stolen Tax Funds." F. June 28, 2017; eff. July 18, 2017. https://library.partnertax.ai/us-ga/regs/560-12-1-.31 Original Rule was filed on June 30, 1965. Amended: Filed August 26, 1974; effective September 15, 1974. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.32 Original Rule entitled "Taxes Paid to Other States" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of the same title adopted. Filed August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.33 Original Rule entitled "Termination of Business" was filed and effective on June 30, 1965. Repealed: F. Jan. 7, 2016; eff. Jan. 27, 2016. https://library.partnertax.ai/us-ga/regs/560-12-1-.34 Original Rule entitled "Trade-Ins" was filed on August 26, 1974; effective September 15, 1974. https://library.partnertax.ai/us-ga/regs/560-12-1-.35 Original Rule entitled "State and Federal Excise Tax" was filed on June 10, 1980; effective on June 30, 1980. Amended: F. Jun. 22, 1989; eff. July 12, 1989. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-1-.36 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-1-.37 Original Rule entitled "Revocations of Certificates of Registration" adopted. F. July 26, 2016; eff. August 15, 2016. https://library.partnertax.ai/us-ga/regs/560-12-2-.01 Original Rule entitled "Admissions Charges" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.02 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.03 Original Rule was filed on June 30, 1965. Amended: Filed January 13, 1975; effective February 2, 1975. Amended: F. Oct. 30, 2013; eff. Nov. 19, 2013. Amended: F. May 29, 2015; eff. June 18, 2015. Amended: F. July 1, 2016; eff. July 21, 2016. Amended: F. Sep. 27, 2018; eff. Oct. 17, 2018. https://library.partnertax.ai/us-ga/regs/560-12-2-.04 Original Rule entitled "Aircraft Sales, Rentals, and Services" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Aircraft Sales, Rentals and Service" adopted. F. July 12, 1971; eff. August 1, 1971. Amended: F. June 17, 1994; eff. July 7, 1994. https://library.partnertax.ai/us-ga/regs/560-12-2-.05 Original Rule entitled "American Red Cross" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.06 Original Rule entitled "Amusement Devices and Vending Machines" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.07 Original Rule entitled "Auctioneers, Agents and Factors" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.08 Original Rule entitled "Automobile Refinishers and Painters" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.09 Original Rule entitled "Automotive and Other Motor Vehicle Dealers" adopted. F. and eff. June 30, 1965. Amended: F. June 20, 1980; eff. July 10, 1980. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Repealed: New Rule of same title adopted. F. Apr. 28, 2006; eff. May 18, 2006. https://library.partnertax.ai/us-ga/regs/560-12-2-.10 Original Rule entitled "Automotive Rentals" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Automotive Leases and Rentals" adopted. F. Jan. 13, 1975; eff. Feb. 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.11 Original Rule entitled "Banks" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Banks, Savings and Loan Associations" adopted. F. Jan. 13, 1975; eff. Feb. 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.12 Original Rule entitled "Barber and Beauty Shops" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.13 Original Rule entitled "Bazaars and School Carnivals" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.14 Original Rule entitled "Bookbinders and Paper Cutters" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.15 Original Rule entitled "Book Rental Libraries" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.16 Original Rule entitled "Bowling Alleys" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.17 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.18 Original Rule entitled "Camps" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.19 Original Rule entitled "Carriers" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Amended: F. Feb. 12, 1990; eff. Mar. 4, 1990. Amended: F. Dec. 15, 1993; eff. Jan. 4, 1994. https://library.partnertax.ai/us-ga/regs/560-12-2-.20 Original Rule entitled "Cemeteries and Crematoriums" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 17, 2000; eff. Mar. 8, 2000. Adopted: New Rule entitled "Competitive Projects of Regional Significance" adopted. F. Sep. 18, 2015; eff. Oct. 8, 2015. https://library.partnertax.ai/us-ga/regs/560-12-2-.21 Original Rule entitled "Chemicals" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 10, 2014; eff. Mar. 2, 2014. Adopted: New rule entitled "Itemization of Tax." F. Oct. 11, 2016; eff. Oct. 31, 2016. https://library.partnertax.ai/us-ga/regs/560-12-2-.22 Original Rule entitled "Churches, Religious, Charitable, Civic and Other Non-profit Organizations" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.23 Original Rule entitled "Colleges and Universities" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.24 Original Rule entitled "Communication Services" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Repealed: New Rule of same title adopted. F. Dec. 7, 1994; eff. Dec. 27, 1994. https://library.partnertax.ai/us-ga/regs/560-12-2-.25 Original Rule entitled "Containers" adopted. F. and eff. June 30, 1965. Amended: Title changed to "Containers and Packaging Materials." F. Feb. 10, 2014; eff. Mar. 2, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.26 Original Rule entitled "Contractors" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Amended: F. May 12, 1976; eff. June 1, 1976. Amended: F. June 17, 1994; eff. July 7, 1994. Repealed: New Rule of same title adopted. F. Nov. 16, 2001; eff. Dec. 6, 2001. https://library.partnertax.ai/us-ga/regs/560-12-2-.27 Original Rule entitled "Convalescent Homes" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Repealed: New Rule of same title adopted. F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-2-.28 Original Rule entitled "Dentists, Dental Laboratories, and Dental Supply Houses" adopted. F. and eff. June 30, 1965. Repealed: F. Apr. 9, 2013; eff. Apr. 29, 2013. Adopted: New Rule entitled "Participation in "Fun Runs" and Other Road Races." F. Oct. 21, 2019; eff. Nov. 10, 2019. https://library.partnertax.ai/us-ga/regs/560-12-2-.29 Original Rule entitled "Dies and Patterns" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.30 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.31 Original Rule entitled "Dunnage and Shoring Materials" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.32 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.33 Original Rule entitled "Employee Associations and Organization" was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.34 Original Rule entitled "Employees' Meals" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Repealed: New Rule entitled "Employees' Meals or Beverages" adopted. F. July 6, 2006; eff. July 26, 2006. Repealed: F. Mar. 15, 2012; eff. Apr. 4, 2012. https://library.partnertax.ai/us-ga/regs/560-12-2-.35 Original Rule entitled "Equipment, Tools and Supplies" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Repealed: F. Feb. 10, 2014; eff. Mar. 2, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.36 Original Rule entitled "Explosives" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.37 Original Rule entitled "Fabrication of Tangible Personal Property" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.38 Original Rule was filed on June 30, 1965. Amended: Filed January 13, 1975; effective February 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.39 Original Rule was filed on June 30, 1965. Amended: F. May 17, 2017; eff. June 6, 2017. https://library.partnertax.ai/us-ga/regs/560-12-2-.40 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.41 Original Rule was filed on June 30, 1965. Amended: Filed November 23, 1965; effective December 12, 1965. Amended: Filed January 13, 1975; effective February 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.42 Original Rule entitled "Florist and Nurserymen" was filed and effective on June 30, 1965. Amended: Filed July 12, 1971; effective August 1, 1971. Amended: Filed March 25, 1987; effective April 14, 1987. https://library.partnertax.ai/us-ga/regs/560-12-2-.43 Original Rule entitled "Foreign or Nonresident Contractors and Subcontractors" was filed and effective June 30, 1965. Amended: Filed January 13, 1975; effective February 2, 1975. Amended: F. Jun. 17, 1994; eff. July 7, 1994. https://library.partnertax.ai/us-ga/regs/560-12-2-.44 Original Rule entitled "Foreign Vendors" was filed and effective June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.45 Original Rule entitled "Freight, Delivery, and Transportation" was filed and effective June 30, 1965. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Amended: Title changed to "Freight, Delivery, and Transportation. "F. Jul. 14, 2014; eff. Aug. 1, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.46 Original Rule entitled "Funeral Directors and Undertakers" was filed and effective June 30, 1965. Repealed: New Rule entitled "Funeral Services, Cemeteries and Crematoriums" adopted. F. Feb. 17, 2000; eff Mar. 8, 2000. https://library.partnertax.ai/us-ga/regs/560-12-2-.47 Original Rule entitled "Furniture and Storage Warehousemen" was filed and effective June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.48 Original Rule entitled "Gases" was filed and effective June 30, 1965. Repealed: F. Feb. 10, 2014; eff. Mar. 2, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.49 Original Rule entitled "Golf and Country Clubs" was filed and effective June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.50 Original Rule entitled "Hospitals" was filed and effective June 30, 1965. Amended: Filed April 27, 1966; effective May 16, 1966. Amended: Rule repealed and a new Rule entitled "Hospitals, Sanitariums, Nursing Homes" adopted. Filed January 13, 1975; effective February 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.51 Original Rule was filed on June 30, 1965. Amended: Original Rule entitled "Hotels, Motels, Tourist Camps, etc." repealed and a new Rule entitled "Hotels, Motels, Trailer Parks, etc." adopted. Filed January 13, 1975; effective February 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.52 Original Rule was filed on June 30, 1965. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.53 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.54 Original Rule was filed on June 30, 1965. Repealed: New Rule of same title "Interstate Commerce" adopted. F. Jun. 12, 1990; eff. July 2, 1990. https://library.partnertax.ai/us-ga/regs/560-12-2-.55 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.56 Original Rule was filed on June 30, 1965. Repealed: F. Feb. 10, 2014; eff. Mar. 2, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.57 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.58 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.59 Original Rule entitled "Loan and Finance Companies" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.60 Original Rule entitled "Lost, Damaged, or Unclaimed Property" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.61 Original Rule entitled "Machinery, Farm" was filed and effective on June 30, 1965. Amended: Filed January 7, 1980; effective January 27, 1980. Amended: F. Jun. 16, 1994; eff. July 7, 1994. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.62 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.63 Original Rule entitled "Machinery, Replacement Manufacturing" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Apr. 27, 1966; eff. May 16, 1966. Repealed: F. July 6, 2006; eff. July 26, 2006. https://library.partnertax.ai/us-ga/regs/560-12-2-.64 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.65 Original Rule entitled "Meals" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 13, 1975; eff. Feb. 2, 1975. Amended: F. Mar. 15, 2012; eff. Apr. 4, 2012. https://library.partnertax.ai/us-ga/regs/560-12-2-.66 Original Rule entitled "Monuments and Memorial Stones" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.67 Original Rule entitled "Oculists, Optometrists and Opticians" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Ophthalmologists, Optometrists and Opticians" adopted. Filed July 6, 1984; effective July 26, 1984. Repealed: New Rule of same title adopted. F. Feb. 5, 1991; eff. Feb. 25, 1991. Repealed: F. Aug. 15, 2014; eff. Sept. 4, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.68 Original Rule entitled "Painters and Paperhangers" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.69 Original Rule entitled "Pawnbrokers" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.70 Original Rule entitled "Peddlers and Street Vendors" was filed and effective on June 30, 1965. Amended. Rule repealed and a new Rule entitled "Peddlers, Street Vendors, and Others, and Their Vendors" adopted. Filed November 22, 1982; effective December 12, 1982. https://library.partnertax.ai/us-ga/regs/560-12-2-.71 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.72 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.73 Original Rule was filed on June 30, 1965. Repealed: F. Aug. 15, 2014; eff. Sept. 4, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.74 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.75 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.76 Original Rule was filed on June 30, 1965. Amended: Filed January 13, 1975; effective February 2, 1975. Repealed: F. Feb. 10, 2014; eff. Mar. 2, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.77 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.78 Original Rule entitled "Repairs and Alterations" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.79 Original Rule entitled "Schools" was filed and effective on June 30, 1965. Amended: Filed January 13, 1975; effective February 2, 1975. Amended: Filed March 25, 1987; effective April 14, 1987. https://library.partnertax.ai/us-ga/regs/560-12-2-.80 Original Rule entitled "Seeds and Seedlings" was filed and effective on June 30, 1965. Amended: Filed March 22, 1971; effective April 11, 1971. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.81 Original Rule entitled "Shoe Leather and Like Repairmen" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.82 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.83 Original Rule entitled "Social and Fraternal Organizations" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.84 Original Rule entitled "Taxicabs" was filed and effective on June 30, 1965. Amended: Filed February 28, 1983; effective March 20, 1983. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-2-.85 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.86 Original Rule was filed on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-2-.87 Original Rule entitled "Machinery, Air or Water Pollution" was filed on June 23, 1967; effective July 12, 1967. Amended: Filed January 13, 1975; effective February 2, 1975. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Amended: New title "Machinery for Reducing Air or Water Pollution." F. Aug. 29, 2019; eff. Sept. 18, 2019. https://library.partnertax.ai/us-ga/regs/560-12-2-.88 Original Rule entitled "Labor" was filed on November 26, 1968; effective December 15, 1968. https://library.partnertax.ai/us-ga/regs/560-12-2-.89 Original Rule entitled "Farm Machinery" was filed on November 26, 1968; effective December 15, 1968. Amended: Filed January 13, 1975; effective February 2, 1975. Amended: File June 20, 1980; effective July 10, 1980. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.90 Original Rule entitled "Bona Fide Private Elementary and Secondary Schools" was filed on November 26, 1968; effective December 15, 1968. Amended: Filed August 24, 1970; effective September 13, 1970. Amended: Filed January 13, 1975; effective February 2, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.91 Original Rule entitled "Feed (Livestock, Poultry, Fish, Etc.)" was filed on March 22, 1971; effective April 11, 1971. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.92 Original Rule was filed on July 12, 1971; effective August 1, 1971. https://library.partnertax.ai/us-ga/regs/560-12-2-.93 Original Rule entitled "Machinery and Equipment Used on the Farm in Certain Agricultural Operations" was filed on November 30, 1972; effective December 20, 1972. Amended: Rule repealed and a new Rule of same title adopted. Filed June 20, 1980; effective July 10, 1980. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.94 Original Rule entitled "(Cabinet Makers" was filed on December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.95 Original Rule entitled "Machinery and Equipment Used in the Hatching and Breeding of Poultry and Livestock" adopted. F. June 20, 1980; eff. July 10, 1980. Amended: F. Feb. 5, 1991; eff. Feb. 25, 1991. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.96 Original Rule entitled "Samples" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. Repealed: F. Sept. 3, 2008; eff. Sept. 23, 2008. https://library.partnertax.ai/us-ga/regs/560-12-2-.97 Original Rule entitled "Training Schools" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. Repealed: New Rule of same title adopted. F. Aug. 28, 1985; eff. Sept. 17, 1985. https://library.partnertax.ai/us-ga/regs/560-12-2-.98 Original Rule entitled "Alarm, Warning, Sound and Music Devices" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.99 Original Rule entitled "Sheet Metal Contractors" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. https://library.partnertax.ai/us-ga/regs/560-12-2-.100 Original Rule entitled "Orphans' Homes Operated as Nonprofit Corporations" adopted. F. Dec. 1, 1978; eff. Dec. 21, 1978. Repealed: New Rule entitled "Child-caring Institution, Child-placing Agency, or Maternity Home" adopted. F. July 6, 2006; eff. July 26, 2006. https://library.partnertax.ai/us-ga/regs/560-12-2-.101 Original Rule entitled "Food Exemption" was F. Jun. 29, 1990; eff. July 19, 1990. Repealed: F. Jul. 23, 1991; eff. Aug. 12, 1991. Amended: New Rule entitled "Growing and Harvesting Timber" adopted. F. Jul. 21, 1994; eff. Aug. 10, 1994. Amended: F. Sept. 5, 1995; eff. Sept. 25, 1995. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-2-.102 Original Rule entitled "Video Tape or Motion Picture Film" adopted. F. Nov. 17, 1992; eff. Dec. 7, 1992. https://library.partnertax.ai/us-ga/regs/560-12-2-.103 Original Rule entitled "Material Handling Equipment" adopted. F. Aug. 19, 1994; eff. Sept. 8, 1994. Amended: F. Sept. 5, 1995; eff. Sept. 25, 1995. Amended: Rule retitled "Material Handling Equipment and Racking Systems". F. Feb. 10, 1997; eff. Mar. 2, 1997. https://library.partnertax.ai/us-ga/regs/560-12-2-.104 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.105 Original Rule entitled "Machinery-Manufacturing of Aircraft Engines or Aircraft Engine Parts or Components" adopted. F. Feb. 10, 1997; eff. Mar. 2, 1997. https://library.partnertax.ai/us-ga/regs/560-12-2-.106 Original Rule entitled "United States Government Defense Contractors" adopted. F. Feb. 10, 1997; eff. Mar. 2, 1997. Amended: F. Aug. 19, 2005; eff. Sept. 8, 2005. Amended: F. July 6, 2006; eff. July 26, 2006. Repealed: New Rule of same title adopted. F. Sept. 16, 2008; eff. Oct. 6, 2008. https://library.partnertax.ai/us-ga/regs/560-12-2-.107 Original Rule entitled "Computer Equipment" adopted. F. Dec. 21, 2000; eff. Jan. 10, 2001. Repealed: New Rule of same title adopted. F. Sept. 23, 2002; eff. Oct. 13, 2002. Amended: F. Aug. 18, 2025; eff. Sept. 7, 2025. https://library.partnertax.ai/us-ga/regs/560-12-2-.108 Original Rule entitled "Bullion, Coins, or Currency" adopted. F. Apr. 20, 2001; eff. May 10, 2001. https://library.partnertax.ai/us-ga/regs/560-12-2-.109 Original Rule entitled "Film Producer or Film Production Company" adopted. F. Feb. 7, 2002; eff. Feb. 27, 2002. https://library.partnertax.ai/us-ga/regs/560-12-2-.110 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-2-.111 Original Rule entitled "Computer Software and Computer-Related Services" adopted. F. June 12, 2006; eff. July 2, 2006. https://library.partnertax.ai/us-ga/regs/560-12-2-.112 Original Rule entitled "Energy Efficient Product Sales Tax Holiday" adopted. F. Sept. 9, 2005; eff. Sept. 29, 2005. Repealed: New Rule of same title adopted. F. July 7, 2006; eff. July 27, 2006. Amended: Rule renamed "Water Efficient Products Sales Tax Holiday". F. Sep. 5, 2012; eff. Sept. 25, 2012. Repealed: F. Jun. 20, 2014; eff. July 10, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.113 Original Rule entitled "Hunting Preserves and Hunting Clubs" adopted. F. Nov. 7, 2005; eff. Nov. 27, 2005. https://library.partnertax.ai/us-ga/regs/560-12-2-.114 Original Rule entitled "Water Efficient Products Sales Tax Holiday" adopted. F. Sept. 16, 2008; eff. Oct. 6, 2008. Amended: F. Sep. 5, 2012; eff. Sept. 25, 2012. Repealed: F. Jun. 20, 2014; eff. July 10, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.115 Original Rule entitled "Restaurants" adopted. F. Sep. 4, 2014; eff. Sept. 24, 2014. https://library.partnertax.ai/us-ga/regs/560-12-2-.116 Original Rule entitled "Refunds under the Tourism Development Act" adopted. F. Sep. 10, 2015; eff. Sept. 30, 2015. https://library.partnertax.ai/us-ga/regs/560-12-2-.117 Original Rule entitled "High-Technology Data Center Equipment" adopted. F. Apr. 16, 2019; eff. May 6, 2019. Amended: F. Oct. 16, 2023; eff. Nov. 5, 2023. Amended: F. Jan. 17, 2024; eff. Feb. 6, 2024. https://library.partnertax.ai/us-ga/regs/560-12-2-.118 Original Rule entitled "Digital Products, Goods, and Codes" adopted. F. Apr. 16, 2025; eff. May 6, 2025. https://library.partnertax.ai/us-ga/regs/560-12-3-.01 Original Rule entitled "Availability" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of same title adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.02 Original Rule entitled "Application for Certificate of Registration" was filed and effective on June 30, 1965. Repealed: New Rule of same title adopted. F. Feb. 5, 1991; eff. Feb. 25, 1991. Amended: F. June 16, 1994; eff. July 7, 1994. https://library.partnertax.ai/us-ga/regs/560-12-3-.03 Original Rule entitled "Certificate of Registration" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.04 Original Rule entitled "Sales and Use Tax Report, Monthly" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Dealers and Contractors Sales and Use Tax Report Monthly" adopted. Filed May 12, 1976; effective June 1, 1976. Amended: Title changed to "Dealers and Contractors Sales and Use Tax Report" and Rule amended. Filed June 10, 1980; effective June 30, 1980. https://library.partnertax.ai/us-ga/regs/560-12-3-.05 Original Rule entitled "Sales and Use Tax Report, Quarterly" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Dealers and Contractors Sales and Use Tax Report, Quarterly" adopted. Filed May 12, 1976; effective June 1, 1976. Amended: Rule repealed. Filed June 10, 1980; effective June 30, 1980. https://library.partnertax.ai/us-ga/regs/560-12-3-.06 Original Rule entitled "Sales and Use Tax Report" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of same title adopted. Filed November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.07 Original Rule entitled "Sales and Use Tax Report, Monthly" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 12, 1976; effective June 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-3-.08 Original Rule entitled "Contractors and Subcontractors Sales and Use Tax Report, Quarterly" was filed and effective on June 30, 1965. Amended: Rule repealed. Filed May 12, 1976; effective June 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-3-.09 Original Rule entitled "Sales and Use Tax Report, Consolidated" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule entitled "Dealers Sales and Use Tax Report, Consolidated" adopted. Filed May 12, 1976; effective June 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-3-.10 Original Rule entitled "Certificate of Exemption, Out-of-State Dealer" was filed and effective June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.11 Original Rule entitled "Certificate of Exemption, Georgia Purchaser or Dealer" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.12 Original Rule entitled "Certificate of Exemption, Out-of-State Delivery" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.13 Original Rule entitled "Certificate of Exemption, Fuel and Supplies for Use Aboard Vessels Plying High Seas" was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.14 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-3-.15 Original Rule entitled "Application for Representative Conversion Factor" was filed and effective on June 30, 1965. Repealed: New Rule entitled "Certificate of Exemption Commercial Fisherman" adopted. F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.16 Original Rule entitled "Notice of Assessment and Demand for Payment of Returned Check" was filed and effective on June 30, 1965. Amended: Rule repealed and a new Rule of same title adopted. Filed November 20, 1974; effective December 10, 1974. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.17 Original Rule was filed and effective on June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.18 Original Rule entitled "Assignment of Vendor's Rights for Refund" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.19 Original Rule entitled "Credit Memorandum" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.20 Original Rule entitled "Notice of Assessment; Post Audit" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.21 Original Rule entitled "Final Notice of Assessment; Post Audit" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.22 Original Rule entitled "Assignment of Representative Conversion Factor" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. Amended: New Rule entitled "Application for Certificate of Exemption for a Child-caring Institution, Child-placing Agency, or Maternity Home" adopted. F. July 6, 2006; eff. July 26, 2006. https://library.partnertax.ai/us-ga/regs/560-12-3-.23 Original Rule entitled "Notice to Appear" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.24 Original Rule entitled "Notice of Revocation of Certificate of Registration" adopted. F. and eff. June 30, 1965. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.25 Original Rule entitled "Original Report of Delinquent Account" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Original Report Delinquent Account" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. May 12, 1976; eff. June 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-3-.26 Original Rule entitled "First Delinquent Notice" adopted. F. and eff. June 30, 1965. Amended: F. Nov. 20, 1974; eff. Dec. 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.27 Original Rule entitled "Second Delinquent Notice" adopted. F. and eff. June 30, 1965. Repealed: F. Nov. 20, 1974; eff. Dec. 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.28 Original Rule entitled "Field Notice to Produce Records" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Notice to Produce Records" adopted. F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.29 Original Rule entitled "Extension of Time" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.30 Original Rule entitled "Official Notice of Assessment and Demand For Payment" adopted. F. and eff. June 30, 1965. Amended: F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.31 Original Rule entitled "Sales Tax Fi Fa" adopted. F. and eff. June 30, 1965. Amended: F. Nov. 20, 1974; eff. Dec. 10, 1974. Repealed: F. Feb. 5, 1991; eff. Feb. 25, 1991. https://library.partnertax.ai/us-ga/regs/560-12-3-.32 Original Rule entitled "Application for Certificate of Exemption to Purchase Machinery for New or Expanded Industry" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.33 Original Rule entitled "Certificate of Exemption to Purchase Machinery for New or Expanded Industry" adopted. F. and eff. June 30, 1965. https://library.partnertax.ai/us-ga/regs/560-12-3-.34 Original Rule entitled "Application or Refund of Sales Tax Paid on Replacement Machinery" was filed on June 30, 1965. Repealed: F. Sept. 5, 1995; eff. Sept. 25, 1995. https://library.partnertax.ai/us-ga/regs/560-12-3-.35 Original Rule entitled "Application for Refund of Sales Tax Paid on Farm Machinery" was filed on June 30, 1965. Repealed: F. Oct. 30, 2013; eff. Nov. 19, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.36 Original Rule entitled "Notice of General or Prime Contractor of Contract Let to a Subcontractor" was filed on June 30, 1965. Amended: New title "Contractor Forms." F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.37 Original Rule entitled "Application for Subcontractor's Sales and Use Tax Bond" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.38 Original Rule entitled "Subcontractor's Sales and Use Tax Bond" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.39 Original Rule entitled "Notice of Certificate Relieving General Contractor from Withholding" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.40 Original Rule entitled "Notice to Prime or General Contractor that Subcontractor Has Executed Bond" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.41 Original Rule entitled "Notice to Prime or General Contractor and Subcontractor Has Filed Sales and Use Tax Return" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.42 Original Rule entitled "Notice of Prime or General Contractor of Funds Withheld for a Period of 60 Days Pending Receipt of a Release Notice" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.43 Original Rule entitled "Nonresident Contractor's Application for Authorization to Perform Contract" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.44 Original Rule entitled "Foreign or Nonresident Contractor Qualification Acknowledgement" was filed on June 30, 1965. Amended: F. June 16, 1994; eff. July 7, 1994. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.45 Original Rule entitled "Nonresident Contractor's Tax Bond" was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.46 Original Rule was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.47 Original Rule was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.48 Original Rule was filed on June 30, 1965. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.49 Original Rule was filed on November 20, 1974; effective December 10, 1974. Repealed: F. Jun. 25, 2013; eff. July 15, 2013. https://library.partnertax.ai/us-ga/regs/560-12-3-.50 Original Rule was filed on November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.51 Original Rule was filed on November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.52 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-3-.53 Original Rule was filed on November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.54 Original Rule was filed on November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.55 Original Rule was filed on November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-3-.56 Original Rule was filed on November 20, 1974; effective December 10, 1974. https://library.partnertax.ai/us-ga/regs/560-12-4-.01 Original Rule entitled "Definitions" adopted as ER. 560-12-4-0.2-.01. F. and eff. March 30, 1972, the date of adoption. Amended: Permanent Rule of same title adopted. F. June 29, 1972; eff. July 19, 1972. Amended: F. June 17, 1994; eff. July 7, 1994. https://library.partnertax.ai/us-ga/regs/560-12-4-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-4-.03 Original Rule entitled "Applicability of State Sales and Use Tax" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.03, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule 560-12-4-0.2-.03. Filed June 29, 1972; effective July 19, 1972. https://library.partnertax.ai/us-ga/regs/560-12-4-.04 Original Rule entitled "Taxable Transactions" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.04, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972. Amended: Filed December 24, 1974; effective January 13, 1975. https://library.partnertax.ai/us-ga/regs/560-12-4-.05 Original Rule entitled "Use Tax: Collection by Dealers" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.05, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972. Amended: F. June 16, 1994; eff. July 7, 1994. https://library.partnertax.ai/us-ga/regs/560-12-4-.06 Original Rule entitled "Sales Prior to Effective Date" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.06, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972. https://library.partnertax.ai/us-ga/regs/560-12-4-.07 Original Rule entitled "Credit for Taxes Paid" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.07, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972. https://library.partnertax.ai/us-ga/regs/560-12-4-.08 Original Rule entitled "Penalties and Interest" was filed and effective on March 30, 1972 as Emergency Rule 560-560-12-4-0.2-.08, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule of the same title adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972. https://library.partnertax.ai/us-ga/regs/560-12-4-.09 Original Rule entitled "Certificates of Exemption and Registration" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.09, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Permanent Rule entitled "Obligation to Collect and Remit Tax" adopted superseding Emergency Rule. Filed June 29, 1972; effective July 19, 1972. https://library.partnertax.ai/us-ga/regs/560-12-4-.10 Original Rule entitled "Obligation to Collect and Remit tax" was filed and effective on March 30, 1972 as Emergency Rule 560-12-4-0.2-.10, to remain in effect for a period not longer than 120 days, as specified by the Agency. Amended: Rule repealed. Filed June 29, 1972; effective July 19, 1972. https://library.partnertax.ai/us-ga/regs/560-12-5-.01 Original Rule entitled "Definitions" adopted. F. Jan. 12, 1976; eff. Feb. 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.02 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-12-5-.03 Original Rule entitled "Applicability of State Sales and Use Tax and Regulations" was filed on January 12, 1976; effective February 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.04 Original Rule entitled "Taxable Transactions" was filed on January 12, 1976; effective February 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.05 Original Rule entitled "Use Tax; Collection by Dealers" was filed an January 12, 1976; effective February 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.07 Original Rule entitled "Credit for Taxes Paid" was filed on January 12, 1976; effective February 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.08 Original Rule entitled "Penalties and Interest" was filed on January 12, 1976; effective February 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.09 Original Rule entitled "Obligation to Collect and Remit Tax" was filed on January 12, 1976; effective February 1, 1976. https://library.partnertax.ai/us-ga/regs/560-12-5-.10 Original Rule entitled "Determination of Entitlement and Qualification" was filed on April 30, 1976; effective May 20, 1976. https://library.partnertax.ai/us-ga/regs/560-12-6-.01 Original Rule entitled "Definitions" adopted. F. July 22, 1987; eff. August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.02 Original Rule entitled "Brackets for Collection of Tax" adopted. F. July 22, 1987; eff. August 11, 1987. Amended: ER. 560-12-6-0.7-.02 adopted. F. Mar. 28, 1989; eff. Apr. 1, 1989, as specified by the Agency. Amended: Permanent Rule adopted. F. June 22, 1989; eff. July 12, 1989. Amended: F. July 10, 1990; eff. July 30, 1990. Repealed: F. Oct. 8, 2004; eff. Oct. 28, 2004. https://library.partnertax.ai/us-ga/regs/560-12-6-.03 Original Rule entitled "Applicability of State Sales and Use Tax Act and Regulations" adopted. F. July 22, 1987; eff. August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.04 Original Rule entitled "Taxable Transactions" was filed on July 22, 1987; effective August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.05 Original Rule entitled "Use Tax; Collection by Dealers" was filed on July 22, 1987; effective August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.06 Original Rule entitled "Sales Prior to Effective Date" was filed on July 22, 1987; effective August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.07 Original Rule entitled "Credit for Taxes Paid" was filed on July 22, 1987; effective August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.08 Original Rule entitled "Penalties and Interest" was filed on July 22, 1987; effective August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-6-.09 Original Rule entitled "Obligation to Collect and Remit Tax" was filed on July 22, 1987; effective August 11, 1987. https://library.partnertax.ai/us-ga/regs/560-12-7-.01 Original Rule entitled "Definitions" adopted as ER. 560-12-7-0.11-.01. F. June 23, 1997; eff. July 1, 1997, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.02 Original Rule entitled "Brackets for Collection of Tax" adopted as ER. 560-12-7-0.11-.02. F. June 23, 1997; eff. July 1, 1997, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. Repealed: F. Oct. 8, 2004; eff. Oct. 28, 2004. https://library.partnertax.ai/us-ga/regs/560-12-7-.03 Original Rule entitled "Applicability of State Sales and Use Tax Act and Regulations" adopted as ER. 560-12-7-0.11-.03. F. June 23, 1997; eff. July 1, 1997, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.04 Original Rule entitled "Taxable Transactions" was adopted as ER. 560-12-7-0.11-.04. F. June 23, 1997; eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.05 Original Rule entitled "Use Tax; Collection by Dealers" was adopted as ER. 560-12-7-0.11-.05. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.06 Original Rule entitled "Sales Prior to Effective Date" was adopted as ER. 560-12-7-0.11-.06. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER., is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.07 Original Rule entitled "Credit for Taxes Paid" was adopted as ER. 560-12-7-0.11-.07. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER., is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.08 Original Rule entitled "Penalties and Interest" was adopted as ER. 560-12-7-0.11-.08. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER., is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.09 Original Rule entitled "Obligation to Collect and Remit Tax" was adopted as ER. 560-12-7-0.11-.09. F. June 23, 1997, eff. July 1, 1997, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this ER is adopted, as specified by the Agency. Amended: Permanent Rule of same title adopted. F. Nov. 3, 1997; eff. Nov. 23, 1997. https://library.partnertax.ai/us-ga/regs/560-12-7-.10 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-13-1-.01 Original Rule entitled "Fireworks Excise Tax" adopted. F. June 26, 2015; eff. July 16, 2015. Amended: F. July 15, 2016; eff. August 4, 2016. https://library.partnertax.ai/us-ga/regs/560-13-2-.01 2026-05-11 https://library.partnertax.ai/us-ga/regs/560-13-3-.01 Original Rule entitled "Transportation Services Tax" adopted. F. Mar. 25, 2022; eff. Apr. 14, 2022.