Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-1. ADMINISTRATIVE UNIT Subject 560-1-1. ORGANIZATION
- 560-1-1-.01 Repealed
- 560-1-1-.02 Division Organization
- 560-1-1-.03 Repealed
- 560-1-1-.04 Repealed
- 560-1-1-.05 Inspection of Records
- 560-1-1-.06 Repealed
- 560-1-1-.07 Repealed
- 560-1-1-.08 Repealed
- 560-1-1-.09 Procedure to Petition for the Adoption of Rules
- 560-1-1-.10 Letter Rulings
- 560-1-1-.11 Repealed
- 560-1-1-.12 Informal Conference
- 560-1-1-.13 Repealed
- 560-1-1-.14 Electronic Signature and Remote Notary
- 560-1-1-.15 Notice of Dissolution of Corporation
- 560-1-1-.16 Regulations: Reference to Title 91A, Public Revenue
- 560-1-1-.17 Regulations: Clarification of Regulations in Force
- 560-1-1-.18 Mandatory Disclosure of Social Security Numbers
- 560-1-1-.19 Electronic Record Keeping and Retention
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-1. ADMINISTRATIVE UNIT Subject 560-1-2. COLLECTIONS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-1. ORGANIZATION
- 560-2-1-.01 Organization
- 560-2-1-.02 Repealed
- 560-2-1-.03 Personnel of Department Prohibited From Dealing in Alcoholic Beverages; Exception
- 560-2-1-.04 Restriction on Law Enforcement Agents
- 560-2-1-.05 Retention of Weapon and Badge Upon Retirement
- 560-2-1-.06 Repealed
- 560-2-1-.07 Repealed
- 560-2-1-.08 Repealed
- 560-2-1-.09 Repealed
- 560-2-1-.10 Repealed
- 560-2-1-.11 Repealed
- 560-2-1-.12 Repealed
- 560-2-1-.13 Repealed
- 560-2-1-.14 Repealed
- 560-2-1-.15 Repealed
- 560-2-1-.16 Repealed
- 560-2-1-.17 Repealed
- 560-2-1-.18 Repealed
- 560-2-1-.19 Repealed
- 560-2-1-.20 Repealed
- 560-2-1-.21 Repealed
- 560-2-1-.22 Repealed
- 560-2-1-.23 Repealed
- 560-2-1-.24 Repealed
- 560-2-1-.25 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-2. GENERAL PROVISIONS
- 560-2-2-.01 Definitions
- 560-2-2-.02 Licensing Qualifications
- 560-2-2-.03 Bonds
- 560-2-2-.04 Display of License
- 560-2-2-.05 Monthly Report; Remittance of Taxes
- 560-2-2-.06 Initial Applications; Temporary Permits Authorized; Conditions of Issuance
- 560-2-2-.07 Certain Requirements for Licensees Upon Suspension of Alcohol License
- 560-2-2-.08 Providing Testimony and Documents
- 560-2-2-.09 Failure to Comply with Tax Laws
- 560-2-2-.10 Ownership Interest; Change or Transfer of Ownership
- 560-2-2-.11 Restrictions for Employees of Manufacturers, Shippers, Importers, Brokers, Joint Registrants or Wholesalers
- 560-2-2-.12 Measurement of Distances
- 560-2-2-.13 Refunds; Discounts; Gifts; All Sales Final
- 560-2-2-.14 Coupons and Rebates
- 560-2-2-.15 Inspection of Licensed Premises and Records
- 560-2-2-.16 Emergency Movement of Alcoholic Beverages - General Provisions
- 560-2-2-.17 Trade Practices - Inventory Sets and Resets; Notification
- 560-2-2-.18 Trade Practices - Point-of-Sale Advertising
- 560-2-2-.19 Trade Practices - Promotional Items and Marketing Events
- 560-2-2-.20 Promotional Events
- 560-2-2-.21 Prohibited Advertising
- 560-2-2-.22 Trade Show
- 560-2-2-.23 Sales Invoice Requirements for Manufacturers, Shippers, Importers, Brokers and Wholesalers
- 560-2-2-.24 Sales by Vending Machines
- 560-2-2-.25 Sales to Minors; Exceptions
- 560-2-2-.26 Subterfuge
- 560-2-2-.27 Violations; Unlawful Activities
- 560-2-2-.28 Other Alcoholic Beverages Prohibited
- 560-2-2-.29 Furnishing Alcoholic Beverages When Sale Not Permitted; Prohibited
- 560-2-2-.30 Non-Registered Brands
- 560-2-2-.31 Dishonored Payments
- 560-2-2-.32 Notification of Disciplinary Action
- 560-2-2-.33 Termination of Business and Refunds on Close-Out Inventory
- 560-2-2-.34 Product Recall
- 560-2-2-.35 Special Use Permits
- 560-2-2-.36 Repealed
- 560-2-2-.37 Repealed
- 560-2-2-.38 Repealed
- 560-2-2-.39 Repealed
- 560-2-2-.40 Repealed
- 560-2-2-.41 Repealed
- 560-2-2-.42 Repealed
- 560-2-2-.43 Repealed
- 560-2-2-.44 Repealed
- 560-2-2-.45 Repealed
- 560-2-2-.46 Repealed
- 560-2-2-.47 Repealed
- 560-2-2-.48 Repealed
- 560-2-2-.49 Repealed
- 560-2-2-.50 Repealed
- 560-2-2-.51 Repealed
- 560-2-2-.52 Repealed
- 560-2-2-.53 Repealed
- 560-2-2-.55 Repealed
- 560-2-2-.56 Repealed
- 560-2-2-.57 Repealed
- 560-2-2-.58 Repealed
- 560-2-2-.59 Repealed
- 560-2-2-.60 Repealed
- 560-2-2-.61 Repealed
- 560-2-2-.62 Repealed
- 560-2-2-.63 Repealed
- 560-2-2-.64 Repealed
- 560-2-2-.65 Repealed
- 560-2-2-.66 Repealed
- 560-2-2-.67 Special Events on the Premises of a Licensed Manufacturer or Wholesaler
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-3. RETAILER/RETAIL CONSUMPTION DEALER
- 560-2-3-.01 Restriction to Retailer; Storage of Inventory
- 560-2-3-.02 Restriction to Retailer Business Hours; Exception; Restrictions on Other Mercantile Establishments; Manner of Operation
- 560-2-3-.03 Place of Sale or Delivery of Goods
- 560-2-3-.04 Products Other than Distilled Spirits for Sale, Display, or Offer
- 560-2-3-.05 Games of Chance; Cause for Suspension or Revocation of License
- 560-2-3-.06 Acceptance of Legal Delivery
- 560-2-3-.07 Required Signs - Pregnancy Warning and Sales to Underage Persons
- 560-2-3-.08 Retailer Purchase from Licensed Wholesaler; No Sales Below Purchase Price; Penalty for Violation
- 560-2-3-.09 Consideration of Goods Bought or Sold, Must Be in Cash; Exceptions
- 560-2-3-.10 Restriction to Retailers and Retail Consumption Dealers
- 560-2-3-.11 Keg Registration and Identification
- 560-2-3-.12 Retailer of Distilled Spirits License
- 560-2-3-.13 Size of Container Purchased
- 560-2-3-.14 Consumption on Premises - Retail, Contiguous Operation
- 560-2-3-.15 Package Sales by Retail Consumption Dealers; Prohibitions
- 560-2-3-.16 Consumption on Premises; Trade Practices
- 560-2-3-.17 Outside Delivery of Drinks for Retail Consumption Dealers
- 560-2-3-.18 Repealed
- 560-2-3-.19 Repealed
- 560-2-3-.20 Repealed
- 560-2-3-.21 Repealed
- 560-2-3-.22 Repealed
- 560-2-3-.23 Repealed
- 560-2-3-.24 Repealed
- 560-2-3-.25 Repealed
- 560-2-3-.26 Repealed
- 560-2-3-.27 Repealed
- 560-2-3-.28 Repealed
- 560-2-3-.29 Repealed
- 560-2-3-.30 Repealed
- 560-2-3-.31 Repealed
- 560-2-3-.32 Repealed
- 560-2-3-.33 Repealed
- 560-2-3-.34 Repealed
- 560-2-3-.35 Repealed
- 560-2-3-.36 Repealed
- 560-2-3-.37 Repealed
- 560-2-3-.38 Repealed
- 560-2-3-.39 Repealed
- 560-2-3-.40 Repealed
- 560-2-3-.41 Repealed
- 560-2-3-.42 Repealed
- 560-2-3-.43 Repealed
- 560-2-3-.44 Repealed
- 560-2-3-.45 Repealed
- 560-2-3-.46 Repealed
- 560-2-3-.47 Repealed
- 560-2-3-.48 Repealed
- 560-2-3-.49 Repealed
- 560-2-3-.50 Repealed
- 560-2-3-.51 Repealed
- 560-2-3-.52 Repealed
- 560-2-3-.53 Repealed
- 560-2-3-.54 Repealed
- 560-2-3-.55 Repealed
- 560-2-3-.56 Repealed
- 560-2-3-.57 Repealed
- 560-2-3-.58 Repealed
- 560-2-3-.59 Repealed
- 560-2-3-.60 Repealed
- 560-2-3-.61 Repealed
- 560-2-3-.62 Repealed
- 560-2-3-.63 Repealed
- 560-2-3-.64 Repealed
- 560-2-3-.65 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-4. WHOLESALER
- 560-2-4-.01 Wholesaler; Additional Requirements of Licensee
- 560-2-4-.02 Delivery Charges and Special Charges
- 560-2-4-.03 Transportation of Distilled Spirits; Vehicle Requirements
- 560-2-4-.04 Transportation of Distilled Spirits; Limitations
- 560-2-4-.05 Trade Practices - Inventory Rotations; New Brands; Displays and Bins
- 560-2-4-.06 Sale Limitation; Delivery
- 560-2-4-.07 Wholesaler Posted Price for Distilled Spirits and Malt Beverages
- 560-2-4-.08 Inventories
- 560-2-4-.09 Audits; Assignment of Auditors; Due Cause
- 560-2-4-.10 Requirements for Salespersons and Representatives of Wholesalers
- 560-2-4-.11 Warehouse - Hub and Spoke Operations
- 560-2-4-.12 Repealed
- 560-2-4-.13 Repealed
- 560-2-4-.14 Repealed
- 560-2-4-.15 Repealed
- 560-2-4-.16 Repealed
- 560-2-4-.17 Repealed
- 560-2-4-.18 Repealed
- 560-2-4-.19 Repealed
- 560-2-4-.20 Repealed
- 560-2-4-.21 Repealed
- 560-2-4-.22 Repealed
- 560-2-4-.23 Repealed
- 560-2-4-.24 Repealed
- 560-2-4-.25 Repealed
- 560-2-4-.26 Repealed
- 560-2-4-.27 Repealed
- 560-2-4-.28 Repealed
- 560-2-4-.29 Repealed
- 560-2-4-.30 Repealed
- 560-2-4-.31 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-5. MANUFACTURERS, SHIPPERS, IMPORTERS, & BROKERS
- 560-2-5-.01 Advertising Material; Assessments for Advertising
- 560-2-5-.02 Unlawful Shipments; Seizure; Assessment
- 560-2-5-.03 Carriers: Bills of Lading
- 560-2-5-.04 Damaged, Lost, or Stolen Goods; Notification
- 560-2-5-.05 Correct Brand Labeling; Private Brand Label
- 560-2-5-.06 Registration Requirements for Representatives of Manufacturers
- 560-2-5-.07 Repealed
- 560-2-5-.08 Initial Registration by Manufacturer, Shipper, Importer, or Broker; Designation of Wholesalers and Sales Territories
- 560-2-5-.09 Registering Additional Brands and Brand Labels for Designation of Wholesalers and Sales Territories; Notice to Previously Designated Wholesaler(s)
- 560-2-5-.10 Changing Brands and Brand Labels Registration, Designation of Wholesalers or Sales Territories
- 560-2-5-.11 Allocation of Designated Brand Labels for Wine
- 560-2-5-.12 Repealed
- 560-2-5-.13 Repealed
- 560-2-5-.14 Repealed
- 560-2-5-.15 Repealed
- 560-2-5-.16 Repealed
- 560-2-5-.17 Repealed
- 560-2-5-.18 Repealed
- 560-2-5-.19 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-6. DISTILLED SPIRITS
- 560-2-6-.01 Specification of Premises
- 560-2-6-.02 Record of Materials Received, Including Affidavit Regarding Georgia Products; Length of Time All Records Must Be Maintained; Separation of Georgia Products
- 560-2-6-.03 Repealed
- 560-2-6-.04 Repealed
- 560-2-6-.05 Repealed
- 560-2-6-.06 Repealed
- 560-2-6-.07 Repealed
- 560-2-6-.08 Repealed
- 560-2-6-.09 Repealed
- 560-2-6-.10 Repealed
- 560-2-6-.11 Repealed
- 560-2-6-.12 Repealed
- 560-2-6-.13 Repealed
- 560-2-6-.14 Repealed
- 560-2-6-.15 Repealed
- 560-2-6-.16 Repealed
- 560-2-6-.17 Repealed
- 560-2-6-.18 Repealed
- 560-2-6-.19 Repealed
- 560-2-6-.20 Repealed
- 560-2-6-.21 Repealed
- 560-2-6-.22 Repealed
- 560-2-6-.23 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-7. MALT BEVERAGES
- 560-2-7-.01 Repealed
- 560-2-7-.02 Additional Reports Prohibited; Authority of Commissioner
- 560-2-7-.03 Regulatory Agencies; Business Relations Prohibited; Conflicts of Interest
- 560-2-7-.04 Repealed
- 560-2-7-.05 Repealed
- 560-2-7-.06 Repealed
- 560-2-7-.07 Repealed
- 560-2-7-.08 Repealed
- 560-2-7-.09 Repealed
- 560-2-7-.10 Repealed
- 560-2-7-.11 Repealed
- 560-2-7-.12 Repealed
- 560-2-7-.13 Repealed
- 560-2-7-.14 Repealed
- 560-2-7-.15 Repealed
- 560-2-7-.16 Repealed
- 560-2-7-.17 Repealed
- 560-2-7-.18 Repealed
- 560-2-7-.19 Repealed
- 560-2-7-.20 Repealed
- 560-2-7-.21 Repealed
- 560-2-7-.22 Repealed
- 560-2-7-.23 Repealed
- 560-2-7-.24 Repealed
- 560-2-7-.25 Repealed
- 560-2-7-.26 Repealed
- 560-2-7-.27 Repealed
- 560-2-7-.28 Repealed
- 560-2-7-.29 Repealed
- 560-2-7-.30 Repealed
- 560-2-7-.31 Repealed
- 560-2-7-.32 Repealed
- 560-2-7-.33 Repealed
- 560-2-7-.34 Repealed
- 560-2-7-.35 Repealed
- 560-2-7-.36 Repealed
- 560-2-7-.37 Repealed
- 560-2-7-.38 Repealed
- 560-2-7-.39 Repealed
- 560-2-7-.40 Repealed
- 560-2-7-.41 Repealed
- 560-2-7-.42 Repealed
- 560-2-7-.43 Repealed
- 560-2-7-.44 Repealed
- 560-2-7-.45 Repealed
- 560-2-7-.46 Repealed
- 560-2-7-.47 Repealed
- 560-2-7-.48 Repealed
- 560-2-7-.49 Repealed
- 560-2-7-.50 Repealed
- 560-2-7-.51 Repealed
- 560-2-7-.52 Repealed
- 560-2-7-.53 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-8. BREWPUBS
- 560-2-8-.01 Brewpubs
- 560-2-8-.02 Brewpub Bonds
- 560-2-8-.03 Monthly Report; Remittance of Taxes by Brewpubs
- 560-2-8-.04 Repealed
- 560-2-8-.05 Repealed
- 560-2-8-.06 Repealed
- 560-2-8-.07 Repealed
- 560-2-8-.08 Repealed
- 560-2-8-.09 Repealed
- 560-2-8-.10 Repealed
- 560-2-8-.11 Repealed
- 560-2-8-.12 Repealed
- 560-2-8-.13 Repealed
- 560-2-8-.14 Repealed
- 560-2-8-.15 Repealed
- 560-2-8-.16 Repealed
- 560-2-8-.17 Repealed
- 560-2-8-.18 Repealed
- 560-2-8-.19 Repealed
- 560-2-8-.20 Repealed
- 560-2-8-.21 Repealed
- 560-2-8-.22 Repealed
- 560-2-8-.23 Repealed
- 560-2-8-.24 Repealed
- 560-2-8-.25 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-9. WINE
- 560-2-9-.01 Wine Tasting
- 560-2-9-.02 Wine Special Order Shipper
- 560-2-9-.03 Records
- 560-2-9-.04 Mead or Honey Wine; Manufacture, Distribution, Transportation, Sale
- 560-2-9-.05 Repealed
- 560-2-9-.06 Repealed
- 560-2-9-.07 Repealed
- 560-2-9-.08 Repealed
- 560-2-9-.09 Repealed
- 560-2-9-.10 Repealed
- 560-2-9-.11 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-10. FARM WINERIES
- 560-2-10-.01 Farm Wineries
- 560-2-10-.02 Farm Winery Retail Sales in Tasting Rooms
- 560-2-10-.03 Farm Winery as Wholesaler
- 560-2-10-.04 Records of Agricultural Products; Affidavit for Georgia Products
- 560-2-10-.05 Wine In Bulk; Separation of Wine
- 560-2-10-.06 Monthly Reports of Production
- 560-2-10-.07 Repealed
- 560-2-10-.08 Repealed
- 560-2-10-.09 Repealed
- 560-2-10-.10 Repealed
- 560-2-10-.11 Repealed
- 560-2-10-.12 Repealed
- 560-2-10-.13 Repealed
- 560-2-10-.14 Repealed
- 560-2-10-.15 Repealed
- 560-2-10-.16 Repealed
- 560-2-10-.17 Repealed
- 560-2-10-.18 Repealed
- 560-2-10-.19 Repealed
- 560-2-10-.20 Repealed
- 560-2-10-.21 Repealed
- 560-2-10-.22 Repealed
- 560-2-10-.23 Repealed
- 560-2-10-.24 Repealed
- 560-2-10-.25 Repealed
- 560-2-10-.26 Repealed
- 560-2-10-.27 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-11. HOTELS, CHARITABLE EVENTS & REAPS
- 560-2-11-.01 Hotel Catered Functions; In-Room Service License - Hotels, Charitable Events & REAPs
- 560-2-11-.02 Charitable Events Permit
- 560-2-11-.03 Charitable Auctions; Wine
- 560-2-11-.04 Regional Economic Assistance Projects (REAPs)
- 560-2-11-.05 Repealed
- 560-2-11-.06 Repealed
- 560-2-11-.07 Repealed
- 560-2-11-.08 Repealed
- 560-2-11-.09 Repealed
- 560-2-11-.10 Repealed
- 560-2-11-.11 Repealed
- 560-2-11-.12 Repealed
- 560-2-11-.13 Repealed
- 560-2-11-.14 Repealed
- 560-2-11-.15 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-12. LIMOUSINE
- 560-2-12-.01 Definitions
- 560-2-12-.02 Limousine Carrier License Application for the Sale of Alcoholic Beverages
- 560-2-12-.03 Alcoholic Beverage License
- 560-2-12-.04 Duties of Carrier
- 560-2-12-.05 Driver's Duties
- 560-2-12-.06 Contracting Customer
- 560-2-12-.07 Repealed
- 560-2-12-.08 Repealed
- 560-2-12-.09 Repealed
- 560-2-12-.10 Repealed
- 560-2-12-.11 Repealed
- 560-2-12-.12 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-13. ALCOHOLIC BEVERAGE CATERING
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-14. NON-BEVERAGE ALCOHOL
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-15. MILITARY & CONSULS
- 560-2-15-.01 Jurisdiction Over Territory Ceded to United States - Military & Consuls
- 560-2-15-.02 Federal Instrumentality as First Purchaser
- 560-2-15-.03 Military Purchases
- 560-2-15-.04 Tax-Paid Alcoholic Beverages
- 560-2-15-.05 Restrictions to Military Reservations
- 560-2-15-.06 Consuls
- 560-2-15-.07 Repealed
- 560-2-15-.08 Repealed
- 560-2-15-.09 Repealed
- 560-2-15-.10 Repealed
- 560-2-15-.11 Repealed
- 560-2-15-.12 Repealed
- 560-2-15-.13 Repealed
- 560-2-15-.14 Repealed
- 560-2-15-.15 Repealed
- 560-2-15-.16 Repealed
- 560-2-15-.17 Repealed
- 560-2-15-.18 Repealed
- 560-2-15-.19 Repealed
- 560-2-15-.20 Repealed
- 560-2-15-.21 Repealed
- 560-2-15-.22 Repealed
- 560-2-15-.23 Repealed
- 560-2-15-.24 Repealed
- 560-2-15-.25 Repealed
- 560-2-15-.26 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-16. ADMINISTRATIVE HEARINGS
- 560-2-16-.01 Applicability of Rules; Persons Authorized to Hold Hearings; Authority of Hearing Officer
- 560-2-16-.02 Nature of the Proceeding; Hearing Procedure; Burden of Proof
- 560-2-16-.03 Evidence; Official Notice
- 560-2-16-.04 Executive Orders
- 560-2-16-.05 Intra-Agency Appeal Procedure; Post Hearing Motions
- 560-2-16-.06 Continuances and Postponements
- 560-2-16-.07 Subpoena Forms; Service
- 560-2-16-.08 Transcripts of Hearing
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-17. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-18. [Repealed]
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-19. [Repealed]
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-2. ALCOHOL AND TOBACCO DIVISION Subject 560-2-20. STATE OPERATION ASSESSMENT
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-3. FISCAL OPERATIONS DIVISION Subject 560-3-1. ADMINISTRATION
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-3. FISCAL OPERATIONS DIVISION Subject 560-3-2. SUBSTANTIVE REGULATIONS
- 560-3-2-.01 Reissuance of Refund Checks
- 560-3-2-.02 Repealed
- 560-3-2-.03 Repealed
- 560-3-2-.04 Requisition and Payment of Revenue Stamps
- 560-3-2-.05 Requisition and Payment for Release of Malt Beverage Crowns
- 560-3-2-.06 Stamp Purchases
- 560-3-2-.07 Post Bond
- 560-3-2-.08 Identification Card of Authorization
- 560-3-2-.09 Authorization not Transferable
- 560-3-2-.10 Cancellation of Authorization
- 560-3-2-.11 Obligation
- 560-3-2-.12 Method of Payment
- 560-3-2-.13 Cancellation of Authorization
- 560-3-2-.14 Place of Purchase
- 560-3-2-.15 Fuson Stamps Only
- 560-3-2-.16 Authority to Receive
- 560-3-2-.17 Sales and Delivery
- 560-3-2-.18 Daily Report
- 560-3-2-.19 Deposits
- 560-3-2-.20 Transfer for Cash Funds
- 560-3-2-.21 Transfer Account Funds
- 560-3-2-.22 Audit
- 560-3-2-.23 Authorized Tobacco Distributor List
- 560-3-2-.24 Credits
- 560-3-2-.25 Effective Date
- 560-3-2-.26 Electronic Funds Transfer, Credit Card Payments, and Electronic Filing
- 560-3-2-.27 Signature Requirements for Tax Returns
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-3. FISCAL OPERATIONS DIVISION Subject 560-3-3. FORMS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-5. SPECIAL INVESTIGATIONS Subject 560-5-1. ADMINISTRATION
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-5. SPECIAL INVESTIGATIONS Subject 560-5-2. SUBSTANTIVE RULES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-6. COMPLIANCE DIVISION Subject 560-6-1. ADMINISTRATIVE RULES AND REGULATIONS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-6. COMPLIANCE DIVISION Subject 560-6-2. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-6. COMPLIANCE DIVISION Subject 560-6-3. FORMS (FORMS APPLICABLE TO ALL TAXES ADMINISTERED BY STATE REVENUE COMMISSIONER)
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-1. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-2. ADMINISTRATION
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-3. SUBSTANTIVE REGULATIONS
- 560-7-3-.01 Repealed
- 560-7-3-.02 Definitions
- 560-7-3-.03 Election to Pay Tax at the Pass-Through Entity Level
- 560-7-3-.04 Captive Real Estate Investment Trust Expenses and Costs
- 560-7-3-.05 Related Member Interest Expenses and Costs; and Intangible Expenses and Costs
- 560-7-3-.06 Taxation of Corporations
- 560-7-3-.07 Fiduciaries
- 560-7-3-.08 Partnerships
- 560-7-3-.09 Corporations and Organizations Exempt from Tax
- 560-7-3-.10 Interest Income on Government Obligations
- 560-7-3-.11 Partnership and Pass-Through Entity Audits
- 560-7-3-.12 Estates
- 560-7-3-.13 Consolidated Returns
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-4. NET TAXABLE INCOME (INDIVIDUAL)
- 560-7-4-.01 Net Taxable Income (Individual). Amended
- 560-7-4-.02 Procedures Governing Retirement Income Exclusion. Amended
- 560-7-4-.03 Withholding: Procedures Governing Excess Withholding Allowances.Amended
- 560-7-4-.04 Procedures Governing the Georgia Higher Education Savings Plan
- 560-7-4-.05 Deferred Income and Stock Options of Taxable Nonresidents
- 560-7-4-.06 Repealed
- 560-7-4-.07 Repealed
- 560-7-4-.08 Repealed
- 560-7-4-.09 Repealed
- 560-7-4-.10 Repealed
- 560-7-4-.11 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-5. NET TAXABLE INCOME (CORPORATION)
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-6. ELECTIONS AND DEFINITIONS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-7. TAXES
- 560-7-7-.01 Credits Against Taxes
- 560-7-7-.02 Repealed
- 560-7-7-.03 Corporations: Allocation and Apportionment of Income
- 560-7-7-.04 Change of Taxable Year
- 560-7-7-.05 Definition of the Term "Federal Jobs Tax Credit"
- 560-7-7-.06 Repealed
- 560-7-7-.07 Repealed
- 560-7-7-.08 Income and Expenses of Taxpayer Who Dies
- 560-7-7-.09 Repealed
- 560-7-7-.10 Repealed
- 560-7-7-.11 Repealed
- 560-7-7-.12 Repealed
- 560-7-7-.13 Repealed
- 560-7-7-.14 Repealed
- 560-7-7-.15 Repealed
- 560-7-7-.16 Repealed
- 560-7-7-.17 Repealed
- 560-7-7-.18 Repealed
- 560-7-7-.19 Repealed
- 560-7-7-.20 Repealed
- 560-7-7-.21 Repealed
- 560-7-7-.22 Repealed
- 560-7-7-.23 Repealed
- 560-7-7-.24 Repealed
- 560-7-7-.25 Repealed
- 560-7-7-.26 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-7. INCOME TAX DIVISION Subject 560-7-8. RETURNS AND COLLECTIONS
- 560-7-8-.01 Requirements for Filing
- 560-7-8-.02 Repealed
- 560-7-8-.03 Alternate Method of Determining Income
- 560-7-8-.04 Corporation Returns
- 560-7-8-.05 Repealed
- 560-7-8-.06 Repealed
- 560-7-8-.07 Shifting of Income
- 560-7-8-.08 Time and Place of Filing Returns
- 560-7-8-.09 Addition to Tax in Case of Nonpayment
- 560-7-8-.10 Penalties for Late Filing.Amended
- 560-7-8-.11 Commissioner to Prepare Delinquent Returns
- 560-7-8-.12 Examination of Records of Taxpayers
- 560-7-8-.13 Repealed
- 560-7-8-.14 Headquarters Job Tax Credit
- 560-7-8-.15 Interest on Deficiencies
- 560-7-8-.16 Repealed
- 560-7-8-.17 Period of Limitation Upon Assessment and Collection
- 560-7-8-.18 Statement of Changes
- 560-7-8-.19 Repealed
- 560-7-8-.20 Rural Physician Credit
- 560-7-8-.21 Repealed
- 560-7-8-.22 Repealed
- 560-7-8-.23 Repealed
- 560-7-8-.24 Repealed
- 560-7-8-.25 Repealed
- 560-7-8-.26 Claim for Refund of Taxes and Fees Imposed by Chapter 7 of Title 48
- 560-7-8-.27 State Revenue Commissioner to have Right to Prorate Tax
- 560-7-8-.28 Repealed
- 560-7-8-.29 Defrauding State
- 560-7-8-.30 Repealed
- 560-7-8-.31 Forms, Schedules and Instructions.Amended
- 560-7-8-.32 Repealed
- 560-7-8-.33 Payment and Reporting of Withholding Tax
- 560-7-8-.34 Withholding on Nonresident Members of Partnerships, S Corporations, and Limited Liability Companies; Composite Return Alternative
- 560-7-8-.35 Withholding on Sales or Transfers of Real Property and Associated Tangible Property by Nonresidents of Georgia
- 560-7-8-.36 Job Tax Credit, Description and Definitions
- 560-7-8-.37 Manufacturer's and Telecommunications Investment Tax Credit
- 560-7-8-.38 Child Care Credit, Definitions and Description
- 560-7-8-.39 Withholding On Proceeds Paid By the Georgia Lottery Corporation
- 560-7-8-.40 Optional Investment Tax Credit
- 560-7-8-.41 Repealed
- 560-7-8-.42 Tax Credit for Qualified Research Expenses
- 560-7-8-.43 Qualified Caregiving Expense Credit
- 560-7-8-.44 Disabled Person Home Purchase or Retrofit Credit
- 560-7-8-.45 Film Tax Credit
- 560-7-8-.46 Definition of Business Enterprise
- 560-7-8-.47 Qualified Education Expense Credit
- 560-7-8-.48 Wood Residuals Tax Credits
- 560-7-8-.49 Seed-Capital Fund Tax Credits
- 560-7-8-.50 Conservation Tax Credit
- 560-7-8-.51 Quality Jobs Tax Credit
- 560-7-8-.52 Qualified Investor Tax Credit
- 560-7-8-.53 Alternative Fuel Heavy-Duty Vehicle and Alternative Fuel Medium-Duty Vehicle Tax Credits
- 560-7-8-.54 Income Tax Credit Cap Approval or Preapproval Periods
- 560-7-8-.55 Basic Skills Education Tax Credit
- 560-7-8-.56 Historic Rehabilitation Tax Credit
- 560-7-8-.57 Qualified Rural Hospital Organization Expense Tax Credit
- 560-7-8-.58 Qualified Parolee Jobs Tax Credit
- 560-7-8-.59 Postproduction Film Tax Credit
- 560-7-8-.60 Qualified Education Donation Tax Credit
- 560-7-8-.61 Musical Tax Credit
- 560-7-8-.62 Rural Zone Tax Credits
- 560-7-8-.63 Agribusiness and Rural Jobs Tax Credit
- 560-7-8-.64 Railroad Track Maintenance Tax Credit
- 560-7-8-.65 Timber Tax Credit
- 560-7-8-.66 Personal Protective Equipment Manufacturer Jobs Tax Credit
- 560-7-8-.67 Life Sciences Manufacturing Job Tax Credit
- 560-7-8-.68 Qualified Foster Child Donation Credit
- 560-7-8-.69 Qualified Law Enforcement Donation Credit
- 560-7-8-.70 Rural Health Care Professional Credit
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-1. GENERAL PROVISIONS
- 560-8-1-.01 Definitions - General
- 560-8-1-.02 Licensing - General
- 560-8-1-.03 Failure to Comply with Tax Laws - General
- 560-8-1-.04 Violations: Unlawful Activities - General
- 560-8-1-.05 Inspection of Licensed Premises and Records - General
- 560-8-1-.06 Records - General
- 560-8-1-.07 Computation of Tax for Loose Tobacco, Smokeless Tobacco, Cigars - General
- 560-8-1-.08 Monthly Report of Shipments; Invoices - General
- 560-8-1-.09 Warehouse Monthly Reports - General
- 560-8-1-.10 Carrier's Monthly Reports - General
- 560-8-1-.11 Sales to Minors - General
- 560-8-1-.12 Export Cigarettes - General
- 560-8-1-.13 Criminal Penalties - General
- 560-8-1-.14 Civil Penalties - General
- 560-8-1-.15 Manufacturer, Distributor, and Dealer to Make Accurate Invoice
- 560-8-1-.16 Invalid Checks
- 560-8-1-.17 Notification of Disciplinary Action
- 560-8-1-.18 Subterfuge - General Provisions
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-2. DEALER PROVISIONS
- 560-8-2-.01 Application for License - Dealer
- 560-8-2-.02 Reporting of Shipment by Nonresident of Untaxed Loose Tobacco, Smokeless Tobacco, Cigars, Little Cigars and Cigarettes and Payment of Tax - Dealer
- 560-8-2-.03 Tax Stamps - Dealer
- 560-8-2-.04 Repealed
- 560-8-2-.05 Repealed
- 560-8-2-.06 Repealed
- 560-8-2-.07 Repealed
- 560-8-2-.08 Repealed
- 560-8-2-.09 Repealed
- 560-8-2-.10 Repealed
- 560-8-2-.11 Repealed
- 560-8-2-.12 Repealed
- 560-8-2-.13 Repealed
- 560-8-2-.14 Repealed
- 560-8-2-.15 Repealed
- 560-8-2-.16 Repealed
- 560-8-2-.17 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-3. DISTRIBUTOR PROVISIONS
- 560-8-3-.01 Application for License - Distributor
- 560-8-3-.02 License; Nonresident Applicant - Distributor
- 560-8-3-.03 Representative License - Distributor
- 560-8-3-.04 Sale Without Tax Stamp; Notification - Distributor
- 560-8-3-.05 Shipment by Nonresident Non-manufacturer - Distributor
- 560-8-3-.06 Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor
- 560-8-3-.07 Cigarettes - Tax Stamping Methods and Discounts - Distributor
- 560-8-3-.08 Claims for Refund or Credit - Distributor
- 560-8-3-.09 Report of Loss, Damage, and Refusal of Non-Tax Paid Tobacco Products - Distributor
- 560-8-3-.10 Conducting Business in Multiple States - Distributor
- 560-8-3-.11 Promotional Activities- Distributor
- 560-8-3-.12 Repealed
- 560-8-3-.13 Repealed
- 560-8-3-.14 Repealed
- 560-8-3-.15 Repealed
- 560-8-3-.16 Repealed
- 560-8-3-.17 Repealed
- 560-8-3-.18 Repealed
- 560-8-3-.19 Repealed
- 560-8-3-.20 Repealed
- 560-8-3-.21 Repealed
- 560-8-3-.22 Repealed
- 560-8-3-.23 Repealed
- 560-8-3-.24 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-4. MANUFACTURER/IMPORTER PROVISIONS
- 560-8-4-.01 Application for License - Manufacturer or Importer
- 560-8-4-.02 Representative or Salesperson License-Manufacturer or Importer
- 560-8-4-.03 Tax on Sample Loose Tobacco, Smokeless Tobacco, Cigars, and Cigarettes - Manufacturer or Importer
- 560-8-4-.04 Promotional Activities; Licensing - Manufacturer or Importer
- 560-8-4-.05 Repealed
- 560-8-4-.06 Repealed
- 560-8-4-.07 Repealed
- 560-8-4-.08 Repealed
- 560-8-4-.09 Repealed
- 560-8-4-.10 Repealed
- 560-8-4-.11 Repealed
- 560-8-4-.12 Repealed
- 560-8-4-.13 Repealed
- 560-8-4-.14 Repealed
- 560-8-4-.15 Repealed
- 560-8-4-.16 Repealed
- 560-8-4-.17 Repealed
- 560-8-4-.18 Repealed
- 560-8-4-.19 Repealed
- 560-8-4-.20 Repealed
- 560-8-4-.21 Repealed
- 560-8-4-.22 Repealed
- 560-8-4-.23 Repealed
- 560-8-4-.24 Repealed
- 560-8-4-.25 Repealed
- 560-8-4-.26 Repealed
- 560-8-4-.27 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-5. VENDING MACHINES
- 560-8-5-.01 Cigar and Cigarette Vending Machine Route Person License - Vending Machines
- 560-8-5-.02 Loose Tobacco, Smokeless Tobacco, Cigar or Cigarette Vending Machines- Vending Machines
- 560-8-5-.03 Sales from Vending Machines -Vending Machines
- 560-8-5-.04 Repealed
- 560-8-5-.05 Repealed
- 560-8-5-.06 Repealed
- 560-8-5-.07 Repealed
- 560-8-5-.08 Repealed
- 560-8-5-.09 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-6. ADMINISTRATIVE HEARINGS
- 560-8-6-.01 Applicability of Rules - Administrative Hearings
- 560-8-6-.02 Hearings - Administrative Hearings
- 560-8-6-.03 Appeals of Commissioner's Order - Administrative Hearings
- 560-8-6-.04 Persons Authorized to Hold Hearings; Authority of Hearing Officer - Administrative Hearings
- 560-8-6-.05 Nature of the Proceeding; Hearing Procedure; Burden of Proof - Administrative Hearings
- 560-8-6-.06 Evidence; Official Notice - Administrative Hearings
- 560-8-6-.07 Executive Orders - Administrative Hearings
- 560-8-6-.08 Continuances and Postponements
- 560-8-6-.09 Subpoena Forms; Service
- 560-8-6-.10 Transcripts of the Hearing
- 560-8-6-.11 Repealed
- 560-8-6-.12 Repealed
- 560-8-6-.13 Repealed
- 560-8-6-.14 Repealed
- 560-8-6-.15 Repealed
- 560-8-6-.16 Repealed
- 560-8-6-.17 Repealed
- 560-8-6-.18 Repealed
- 560-8-6-.19 Repealed
- 560-8-6-.20 Repealed
- 560-8-6-.21 Repealed
- 560-8-6-.22 Repealed
- 560-8-6-.23 Repealed
- 560-8-6-.24 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-7. ADMINISTRATIVE FORMS
- 560-8-7-.01 Repealed
- 560-8-7-.02 Reporting - Administrative Forms
- 560-8-7-.03 Repealed
- 560-8-7-.04 Repealed
- 560-8-7-.05 Repealed
- 560-8-7-.06 Repealed
- 560-8-7-.07 Repealed
- 560-8-7-.08 Repealed
- 560-8-7-.09 Repealed
- 560-8-7-.10 Repealed
- 560-8-7-.11 Repealed
- 560-8-7-.12 Repealed
- 560-8-7-.13 Repealed
- 560-8-7-.14 Repealed
- 560-8-7-.15 Repealed
- 560-8-7-.16 Repealed
- 560-8-7-.17 Repealed
- 560-8-7-.18 Repealed
- 560-8-7-.19 Repealed
- 560-8-7-.20 Repealed
- 560-8-7-.21 Repealed
- 560-8-7-.22 Repealed
- 560-8-7-.23 Repealed
- 560-8-7-.24 Repealed
- 560-8-7-.25 Repealed
- 560-8-7-.26 Repealed
- 560-8-7-.27 Repealed
- 560-8-7-.28 Repealed
- 560-8-7-.29 Repealed
- 560-8-7-.30 Repealed
- 560-8-7-.31 Repealed
- 560-8-7-.32 Repealed
- 560-8-7-.33 Repealed
- 560-8-7-.34 Repealed
- 560-8-7-.35 Repealed
- 560-8-7-.36 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-8. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-9. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-10. REPEALED
- 560-8-10-.01 Repealed
- 560-8-10-.02 Repealed
- 560-8-10-.03 Repealed
- 560-8-10-.04 Repealed
- 560-8-10-.05 Repealed
- 560-8-10-.06 Repealed
- 560-8-10-.07 Repealed
- 560-8-10-.08 Repealed
- 560-8-10-.09 Repealed
- 560-8-10-.10 Repealed
- 560-8-10-.11 Repealed
- 560-8-10-.12 Repealed
- 560-8-10-.13 Repealed
- 560-8-10-.14 Repealed
- 560-8-10-.15 Repealed
- 560-8-10-.16 Repealed
- 560-8-10-.17 Repealed
- 560-8-10-.18 Repealed
- 560-8-10-.19 Repealed
- 560-8-10-.20 Repealed
- 560-8-10-.21 Repealed
- 560-8-10-.22 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-11. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-8. ALCOHOL AND TOBACCO DIVISION (TOBACCO) Subject 560-8-12. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-9. MOTOR FUEL AND ROAD TAXES Subject 560-9-1. MOTOR FUEL TAX
- 560-9-1-.01 Refund of Motor Fuel Excise Tax
- 560-9-1-.02 Preservation of Distributor Records
- 560-9-1-.03 Distributor Quarterly and Annual Tax Reports
- 560-9-1-.04 Calculation of Compressed Petroleum Gas Usage
- 560-9-1-.05 Distributor's Loss of Motor Fuel Prior to Accrual of Tax
- 560-9-1-.06 Non-Highway Use Exemption and Inadequate Documentation
- 560-9-1-.07 Calculation of Motor Fuel Tax for Compressed Natural Gas
- 560-9-1-.08 Repealed
- 560-9-1-.09 Racing Fuel
- 560-9-1-.10 Jet Fuel
- 560-9-1-.11 Dyed Diesel Fuel
- 560-9-1-.12 Calculation of Prepaid Local Tax and IFTA Rates
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-9. MOTOR FUEL AND ROAD TAXES Subject 560-9-2. ROAD TAX ON MOTOR CARRIERS
- 560-9-2-.01 International Fuel Tax Agreement
- 560-9-2-.02 International Fuel Tax Agreement Licensing Requirements
- 560-9-2-.03 International Fuel Tax Agreement Reporting and Payment Requirements
- 560-9-2-.04 Trip Permit Instead of License Under International Fuel Tax Agreement
- 560-9-2-.05 Canceling an International Fuel Tax Agreement Account
- 560-9-2-.06 Repealed
- 560-9-2-.07 Repealed
- 560-9-2-.08 Repealed
- 560-9-2-.09 Repealed
- 560-9-2-.10 Repealed
- 560-9-2-.11 Repealed
- 560-9-2-.12 Repealed
- 560-9-2-.13 Repealed
- 560-9-2-.14 Repealed
- 560-9-2-.15 Repealed
- 560-9-2-.16 Repealed
- 560-9-2-.17 Repealed
- 560-9-2-.18 Repealed
- 560-9-2-.19 Repealed
- 560-9-2-.20 Repealed
- 560-9-2-.21 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-9. MOTOR FUEL AND ROAD TAXES Subject 560-9-3. FORMS FOR MOTOR FUEL AND CARRIER TAXES
- 560-9-3-.01 Forms for Motor Fuel and Carrier Taxes
- 560-9-3-.02 Repealed
- 560-9-3-.03 Repealed
- 560-9-3-.04 Repealed
- 560-9-3-.05 Repealed
- 560-9-3-.06 Repealed
- 560-9-3-.07 Repealed
- 560-9-3-.08 Repealed
- 560-9-3-.09 Repealed
- 560-9-3-.10 Repealed
- 560-9-3-.11 Repealed
- 560-9-3-.12 Repealed
- 560-9-3-.13 Repealed
- 560-9-3-.14 Repealed
- 560-9-3-.15 Repealed
- 560-9-3-.16 Repealed
- 560-9-3-.17 Repealed
- 560-9-3-.18 Repealed
- 560-9-3-.19 Repealed
- 560-9-3-.20 Repealed
- 560-9-3-.21 Repealed
- 560-9-3-.22 Repealed
- 560-9-3-.23 Repealed
- 560-9-3-.24 Repealed
- 560-9-3-.25 Repealed
- 560-9-3-.26 Repealed
- 560-9-3-.27 Repealed
- 560-9-3-.28 Repealed
- 560-9-3-.29 Repealed
- 560-9-3-.30 Repealed
- 560-9-3-.31 Repealed
- 560-9-3-.32 Repealed
- 560-9-3-.33 Repealed
- 560-9-3-.34 Repealed
- 560-9-3-.35 Repealed
- 560-9-3-.36 Repealed
- 560-9-3-.37 Repealed
- 560-9-3-.38 Repealed
- 560-9-3-.39 Repealed
- 560-9-3-.40 Repealed
- 560-9-3-.41 Repealed
- 560-9-3-.42 Repealed
- 560-9-3-.43 Repealed
- 560-9-3-.44 Repealed
- 560-9-3-.45 Repealed
- 560-9-3-.46 Repealed
- 560-9-3-.47 Repealed
- 560-9-3-.48 Repealed
- 560-9-3-.49 Repealed
- 560-9-3-.50 Repealed
- 560-9-3-.51 Repealed
- 560-9-3-.52 Repealed
- 560-9-3-.53 Repealed
- 560-9-3-.54 Repealed
- 560-9-3-.55 Repealed
- 560-9-3-.56 Repealed
- 560-9-3-.57 Repealed
- 560-9-3-.58 Repealed
- 560-9-3-.59 Repealed
- 560-9-3-.60 Repealed
- 560-9-3-.61 Repealed
- 560-9-3-.62 Repealed
- 560-9-3-.63 Repealed
- 560-9-3-.64 Repealed
- 560-9-3-.65 Repealed
- 560-9-3-.66 Repealed
- 560-9-3-.67 Repealed
- 560-9-3-.68 Repealed
- 560-9-3-.69 Repealed
- 560-9-3-.70 Repealed
- 560-9-3-.71 Repealed
- 560-9-3-.72 Repealed
- 560-9-3-.73 Repealed
- 560-9-3-.74 Repealed
- 560-9-3-.75 Repealed
- 560-9-3-.76 Repealed
- 560-9-3-.77 Repealed
- 560-9-3-.78 Repealed
- 560-9-3-.79 Repealed
- 560-9-3-.80 Repealed
- 560-9-3-.81 Repealed
- 560-9-3-.82 Repealed
- 560-9-3-.83 Repealed
- 560-9-3-.84 Repealed
- 560-9-3-.85 Repealed
- 560-9-3-.86 Repealed
- 560-9-3-.87 Repealed
- 560-9-3-.88 Repealed
- 560-9-3-.89 Repealed
- 560-9-3-.90 Repealed
- 560-9-3-.91 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-1. REPEALED
- 560-10-1-.01 Repealed
- 560-10-1-.02 Repealed
- 560-10-1-.03 Repealed
- 560-10-1-.04 Repealed
- 560-10-1-.05 Repealed
- 560-10-1-.06 Repealed
- 560-10-1-.07 Repealed
- 560-10-1-.08 Repealed
- 560-10-1-.09 Repealed
- 560-10-1-.10 Repealed
- 560-10-1-.11 Repealed
- 560-10-1-.12 Repealed
- 560-10-1-.13 Repealed
- 560-10-1-.14 Repealed
- 560-10-1-.15 Repealed
- 560-10-1-.16 Repealed
- 560-10-1-.17 Repealed
- 560-10-1-.18 Repealed
- 560-10-1-.19 Repealed
- 560-10-1-.20 Repealed
- 560-10-1-.21 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-2. TITLE AND REGISTRATION RECORD PROVISIONS
- 560-10-2-.01 Definitions
- 560-10-2-.02 Access to Motor Vehicle Records in General
- 560-10-2-.03 Cost of Access to Motor Vehicle Records
- 560-10-2-.04 Application for Ongoing Access to Motor Vehicle Records
- 560-10-2-.05 Data Agreement for Ongoing Access to Motor Vehicle Records
- 560-10-2-.06 Repealed
- 560-10-2-.07 Repealed
- 560-10-2-.08 Repealed
- 560-10-2-.09 Repealed
- 560-10-2-.10 Repealed
- 560-10-2-.11 Repealed
- 560-10-2-.12 Repealed
- 560-10-2-.13 Repealed
- 560-10-2-.14 Repealed
- 560-10-2-.15 Repealed
- 560-10-2-.16 Repealed
- 560-10-2-.17 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-3. COUNTY TAG AGENT'S FEES AND COMMISSIONS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-4. COUNTY TAG AGENT'S REPORTS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-5. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-6. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-7. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-8. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-9. DUPLICATE TAGS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-10. DISPLAY OF TAGS
- 560-10-10-.01 Display of License Plates
- 560-10-10-.02 Display and Location of Passenger Car and Utility Vehicle License Plates
- 560-10-10-.03 Display and Location of Truck and Trailer License Plates
- 560-10-10-.04 Display and Location of Tractor License Plates
- 560-10-10-.05 Display and Location of County Name and Renewal Decals
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-11. DISTINCTIVE LICENSE PLATES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-12. REPEALED
- 560-10-12-.01 Repealed
- 560-10-12-.02 Repealed
- 560-10-12-.03 Electronic Security Interests and Liens on Titles
- 560-10-12-.04 Repealed
- 560-10-12-.05 Repealed
- 560-10-12-.06 Repealed
- 560-10-12-.07 Repealed
- 560-10-12-.08 Repealed
- 560-10-12-.09 Repealed
- 560-10-12-.10 Repealed
- 560-10-12-.11 Repealed
- 560-10-12-.12 Repealed
- 560-10-12-.13 Repealed
- 560-10-12-.14 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-13. SCRAPPED VEHICLES (UNDER THE MOTOR VEHICLES CERTIFICATE OF TITLE ACT)
- 560-10-13-.01 Definitions
- 560-10-13-.02 Repealed
- 560-10-13-.03 Commissioner Discretion for Affixing a Brand to a Certificate of Title
- 560-10-13-.04 Certificate of Title of a Vehicle where the Commissioner is not satisfied as to the Ownership; Bond
- 560-10-13-.05 Repealed
- 560-10-13-.06 Repealed
- 560-10-13-.07 Repealed
- 560-10-13-.08 Repealed
- 560-10-13-.09 Repealed
- 560-10-13-.10 Repealed
- 560-10-13-.11 Repealed
- 560-10-13-.12 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-14. UNLAWFUL USE OF TAGS
- 560-10-14-.01 When a New or Unregistered Vehicle is Required to be Registered and When a Non-resident is Required to Register and Purchase a Tag
- 560-10-14-.02 The Rate to be Applied and the Penalty to be Assessed Where a Motor Vehicle Operator is Operating with No Tag
- 560-10-14-.03 The Rate to be Applied and the Penalty to be Assessed Where a Motor Vehicle Operator is Operating with Last Year's Tag Displayed
- 560-10-14-.04 The Rate to be Applied and the Credit to be Allowed Where a Motor Vehicle Operator is Operating with a Current Tag but is Hauling More Weight Than Permitted by the Tag Displayed
- 560-10-14-.05 The Rate to be Applied, the Penalty to be Assessed and the Credit to be Given Where a Vehicle Operator is Operating With a Current Tag but is Improperly Classified
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-15. DIGITAL LICENSE PLATES
- 560-10-15-.01 Definitions
- 560-10-15-.02 Application for and Issuance of Digital License Plates
- 560-10-15-.03 Digital License Plate Design
- 560-10-15-.04 Valid Registration
- 560-10-15-.05 Messaging and Personalization
- 560-10-15-.06 RESERVED
- 560-10-15-.07 Digital License Plate Provider Requirements
- 560-10-15-.08 Digital License Plate Provider Fees
- 560-10-15-.09 Effective Date
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-16. LICENSE PLATES AND RENEWAL DECALS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-17. DEALER TEMPORARY LICENSE PLATES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-18. MOTOR VEHICLE IDENTIFICATION NUMBERS ISSUED BY THE STATE REVENUE COMMISSIONER
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-19. TAG FORMS
- 560-10-19-.01 Pre-Bill Application for License Plate and/or Renewal Decal for Passenger Cars, Busses, Motorcycles, Ambulances and Hearses
- 560-10-19-.02 Application for License Plate and/or Renewal Decal for Trucks
- 560-10-19-.03 Application for License Plate and/or Renewal Decal for Trailers
- 560-10-19-.04 Repealed
- 560-10-19-.05 Application for Duplicate Registration Certificate
- 560-10-19-.06 Request for Manufacture of Amateur Radio License Plate
- 560-10-19-.07 Request for Manufacture of Citizens' Band Radio License Plate
- 560-10-19-.08 Request for Manufacture of Special Prestige License Plate
- 560-10-19-.09 Repealed
- 560-10-19-.10 Certificate of Missing Tags
- 560-10-19-.11 Application for Replacement License Plate and/or Renewal Decal
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-20. TAG AND TITLE FORMS
- 560-10-20-.01 Application for License Plate and/or Renewal Decal and Title for Passenger Car, Bus, School Bus, Motorcycle or Ambulance
- 560-10-20-.02 Truck or Truck Tractor Application for License Plate and/or Renewal Decal and Title
- 560-10-20-.03 Trailer Application for License Plate and/or Renewal Decal and Title
- 560-10-20-.04 Affidavits for Correction of Address or Manufacturer's ID Number of a License Plate, Registration Certificate or Title
- 560-10-20-.05 Repealed
- 560-10-20-.06 Repealed
- 560-10-20-.07 Repealed
- 560-10-20-.08 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-21. MOTOR VEHICLE CERTIFICATE OF TITLE FORMS
- 560-10-21-.01 Notice of Lien or Security Interest Form
- 560-10-21-.02 Request to Revenue Commissioner to Cancel a Lien or Security Interest Shown on a Certificate of Title
- 560-10-21-.03 Notice of Recovered, Stolen or Converted Vehicle Report
- 560-10-21-.04 Affidavit of Title Held for Lien or Security Interest
- 560-10-21-.05 Notice of Insurance Company Settlement
- 560-10-21-.06 Affidavit Inheritance of Motor Vehicle
- 560-10-21-.07 Affidavit for Repossessed Motor Vehicle
- 560-10-21-.08 Affidavit for Correction of Error on Certificate of Title
- 560-10-21-.09 Report of Title Certificates
- 560-10-21-.10 Motor Vehicle Certificate of Title Notice
- 560-10-21-.11 Motor Vehicle Certificate of Title Lien Notice
- 560-10-21-.12 Repealed
- 560-10-21-.13 Affidavit Sale of Abandoned Vehicle
- 560-10-21-.14 Peace Officers' Abandoned Vehicle Report
- 560-10-21-.15 Application for Replacement Certificate of Title Forms
- 560-10-21-.16 Garage Operator's Report
- 560-10-21-.17 Cancellation of Motor Vehicle Lost Certificate of Title or Motor Vehicle Certificate of Title Assigned But Not Registered with the Department or Statutorily Exempt Motor Vehicles Being Sold as Scrap or Parts
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-22. ISSUANCE OF SPECIAL PRESTIGE LICENSE PLATES
- 560-10-22-.01 Classes of Special and Distinctive License Plates
- 560-10-22-.02 Special Prestige License Plates
- 560-10-22-.03 College Commemorative License Plates
- 560-10-22-.04 Certified Firefighter License Plates
- 560-10-22-.05 Amateur Radio License Plates
- 560-10-22-.06 Survivor of Pearl Harbor License Plate
- 560-10-22-.07 Purple Heart Recipient License Plates
- 560-10-22-.08 Veteran License Plates
- 560-10-22-.09 Processing of Approved Applications
- 560-10-22-.10 Refund of Manufacturing Fees
- 560-10-22-.11 Transfer of Prestige and Other Special License Plates
- 560-10-22-.12 Renewal Registrations
- 560-10-22-.13 Issuance of Special License Plates Commemorating Certain Organizations, Institutions, Associations or Groups
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-23. MULTIPURPOSE OFF-HIGHWAY VEHICLES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-24. FREE NATIONAL GUARD LICENSE PLATE
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-25. LICENSE PLATE FEE REFUNDS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-26. DISABLED PERSONS LICENSE PLATES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-27. FREE VETERANS LICENSE PLATES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-28. TAG SERVICE COMPANIES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-29. FREE UNITED STATES MILITARY RESERVE TAGS
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-30. ASSEMBLED, SALVAGE, AND UNCONVENTIONAL VEHICLES; MISCELLANEOUS REGISTRATION AND TITLING RULES
- 560-10-30-.01 Repealed
- 560-10-30-.02 Repealed
- 560-10-30-.03 Repealed
- 560-10-30-.04 Repealed
- 560-10-30-.05 Repealed
- 560-10-30-.06 Repealed
- 560-10-30-.07 Assembled Motor Vehicle or Assembled Motorcycle
- 560-10-30-.08 Unconventional Motor Vehicle or Unconventional Motorcycle
- 560-10-30-.09 Certificate of Title of an Assembled Motor Vehicle or Assembled Motorcycle
- 560-10-30-.10 Inspection of an Assembled Motor Vehicle or Assembled Motorcycle
- 560-10-30-.11 Registration of an Assembled Motor Vehicle, Assembled Motorcycle, or Unconventional Vehicle
- 560-10-30-.12 Application and Verification for Issuance of an Alternative Fuel License Plate
- 560-10-30-.13 Non-Resident Members of the Armed Services Qualifications for Ad Valorem Tax Exemptions for Motor Vehicles
- 560-10-30-.14 Issuance of Manufacturer License Plates
- 560-10-30-.15 Salvage and Assembled Vehicles - Qualifications for Non-Government Inspectors
- 560-10-30-.16 Salvage Vehicles - Inspection and Titling Procedures
- 560-10-30-.17 Assembled Vehicles - Inspection and Titling Procedures
- 560-10-30-.18 Salvage Vehicles - Issuance of a "Rebuilt" Certificate of Title
- 560-10-30-.19 Assembled Vehicles - Issuance of an "Assembled" Certificate of Title
- 560-10-30-.20 Salvage and Assembled Vehicles - Inspection Fees
- 560-10-30-.21 Salvage Vehicles - Application
- 560-10-30-.22 Assembled Vehicles - Application
- 560-10-30-.23 Salvage and Assembled - Vehicle Inspection Station Requirements
- 560-10-30-.24 Salvage and Assembled Vehicles - Revocation of Registration to Perform Salvage or Assembled Vehicle Inspections in Georgia
- 560-10-30-.25 Application for a Special License Plate for a Family Member of a Servicemember Killed in Action
- 560-10-30-.33 Certificate of Title Exclusion for Commercial Vehicle Registration
- 560-10-30-.34 False or Secret Compartment
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-31. COMMERCIAL VEHICLES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-32. TEMPORARY REGISTRATION OF MOTOR VEHICLES
- 560-10-32-.01 Definitions
- 560-10-32-.02 Requirements for Manufacturers, Distributors, and Dealers
- 560-10-32-.03 Requirements for a Dealer's Established Place of Business
- 560-10-32-.04 Requirements to Obtain Manufacturer's or New Vehicle Distributor's Master Tags and Additional License Plates
- 560-10-32-.05 Temporary Plates
- 560-10-32-.06 Design, Manufacture, and Distribution of Temporary Plates and Inserts
- 560-10-32-.07 Security Standards and Specifications for Temporary Plates
- 560-10-32-.08 Prohibitions for the Use of Dealer Master Tags, Additional License Plates, and Temporary Plates
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-10. MOTOR VEHICLE DIVISION Subject 560-10-33. TRANSPORTER PLATES
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-1. ORGANIZATION
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-2. SUBSTANTIVE REGULATIONS
- 560-11-2-.01 Property Reevaluation and Tax Equalization Program
- 560-11-2-.02 Applications for Financial Assistance
- 560-11-2-.03 Completed Programs
- 560-11-2-.04 Completed Program Requirements
- 560-11-2-.05 Proper Execution
- 560-11-2-.06 Commencement and Completion
- 560-11-2-.07 Approved Appraisal Firms
- 560-11-2-.08 Listing of Approved Appraisal Firms
- 560-11-2-.09 Planning Expenses
- 560-11-2-.10 Payment of Additional Funds
- 560-11-2-.11 Disbursements
- 560-11-2-.12 Payments by Commercial Lender
- 560-11-2-.13 Computation of 10% Limit
- 560-11-2-.14 Alterations in Agreement
- 560-11-2-.15 Records
- 560-11-2-.16 Real Estate Transfer Tax-Filing Declaration Forms
- 560-11-2-.17 Real Estate Transfer Tax-Calculation and Collection of Tax
- 560-11-2-.18 Real Estate Transfer Tax. Disposition of Forms
- 560-11-2-.19 Municipal Corporation Ad Valorem Taxes-Installments
- 560-11-2-.20 Classification of Real and Personal Property on Individual Ad Valorem Tax Returns
- 560-11-2-.21 Classification of Tangible Property on County Tax Digests
- 560-11-2-.22 Motor Vehicle Assessments
- 560-11-2-.23 County Appraisal Staff - Certification of Parcels
- 560-11-2-.24 County Appraisal Staff - County Classes
- 560-11-2-.25 County Appraisal Staff - Qualifications
- 560-11-2-.26 County Appraisal Staff-Compensation
- 560-11-2-.27 County Board of Tax Assessors - Vacancy
- 560-11-2-.28 County Appraisal Staff - Duties
- 560-11-2-.29 County Appraisal Staff-Employment
- 560-11-2-.30 County Appraisal Staff-State Payments
- 560-11-2-.31 County Board of Tax Assessors-Qualifications
- 560-11-2-.32 Floating Homestead Inflation Rate
- 560-11-2-.33 Repealed
- 560-11-2-.34 County Boards of Equalization-Definitions
- 560-11-2-.35 County Boards of Equalization-Disqualification
- 560-11-2-.36 County Boards of Equalization-Chairman
- 560-11-2-.37 Property Tax Credit - Ad Valorem Tax Bills
- 560-11-2-.38 Property Tax Credit-Calculation
- 560-11-2-.39 Property Tax Credit-Reports
- 560-11-2-.40 Designated County Appraisers-State Payments
- 560-11-2-.41 Designated County Appraisers - Qualification
- 560-11-2-.42 Designated County Appraisers-Certification
- 560-11-2-.43 Designated County Appraisers-Time of Payment
- 560-11-2-.44 Designated County Appraisers-Employment Covered
- 560-11-2-.45 Designated County Appraisers-Payment Period
- 560-11-2-.46 Designated County Appraisers-Disqualification
- 560-11-2-.47 Designated County Appraisers-Appropriation Requirement
- 560-11-2-.48 School Tax Homestead-Application
- 560-11-2-.49 School Tax Homestead Exemption-Qualifications
- 560-11-2-.50 School Tax Homestead Exemption - Failure to File
- 560-11-2-.51 School Tax Homestead Exemption - Applicability of Other Provisions of Law
- 560-11-2-.52 School Tax Homestead Exemption - Amount
- 560-11-2-.53 School Tax Homestead Exemption - Information to Be Furnished to State Revenue Commissioner
- 560-11-2-.54 Homestead Exemption of $4,000 for Certain Elderly Persons - Income Exclusions
- 560-11-2-.55 Annual Notice of Assessment - Contents
- 560-11-2-.56 Review of County Tax Digest by the State Revenue Commissioner
- 560-11-2-.57 Homeowner Tax Relief Grants
- 560-11-2-.58 Rollback of Millage Rate When Digest Value Increased by Reassessments
- 560-11-2-.59 Repealed and Reserved
- 560-11-2-.60 Effective Date; Limitations on Valuation Increases
- 560-11-2-.61 Repealed
- 560-11-2-.62 Appraisal Staff Definitions
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-3. FORMS
- 560-11-3-.01 Request for Forms
- 560-11-3-.02 Application for State Financial Assistance
- 560-11-3-.03 Contract
- 560-11-3-.04 Public Utility Financial Report-Form PT-29
- 560-11-3-.05 Power Company Annual Return for Taxation- Form PL-56
- 560-11-3-.06 Gas or Water Company Annual Return for Taxation -Form PT-57
- 560-11-3-.07 Railroad Company Annual Return for Taxation -Form PT-58
- 560-11-3-.08 Telephone or Telegraph Company Annual Return for Taxation-Form PT-59
- 560-11-3-.09 Intangible Property Tax Return-Form PL-159
- 560-11-3-.10 Report of Corporation's Stockholders and Bondholders-Form PL-160
- 560-11-3-.11 Summary Report to Accompany Form PL-160- Form PL-161
- 560-11-3-.12 Report of Intangible Property Held for Georgia Residents-Form PL-170
- 560-11-3-.13 Summary Report to Accompany Form PL-170- Form PL-171
- 560-11-3-.14 Estate Tax Return Form
- 560-11-3-.15 Real Estate Transfer Tax Form-PT-61
- 560-11-3-.16 Monthly Reporting Form-Real Estate Transfer Tax-PT-62
- 560-11-3-.17 Property Tax Bill-General Property Tax-PT- 63
- 560-11-3-.18 Repealed
- 560-11-3-.19 Farm Property Preferential Assessment/Application/ Covenant Form
- 560-11-3-.20 Property Tax Bill - Electronic Election
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-4. REPEALED
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-5. TAXATION OF STANDING TIMBER
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-6. CONSERVATION USE PROPERTY
- 560-11-6-.01 Application of Chapter
- 560-11-6-.02 Definitions
- 560-11-6-.03 Qualification Requirements
- 560-11-6-.04 Applications
- 560-11-6-.05 Change of Qualifying Use
- 560-11-6-.06 Breach of Covenant
- 560-11-6-.07 Valuation of Qualified Property
- 560-11-6-.08 Appeals
- 560-11-6-.09 Table of Conservation Use Land Values
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-7. MOTOR VEHICLE VALUE APPORTIONMENT
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-8. INTANGIBLE RECORDING TAX
- 560-11-8-.01 Purpose of Regulations
- 560-11-8-.02 Tax Payment and Rate
- 560-11-8-.03 Definitions
- 560-11-8-.04 Modification
- 560-11-8-.05 Refinancing
- 560-11-8-.06 Additional Advance
- 560-11-8-.07 Multi-State Property
- 560-11-8-.08 Multi-County Property
- 560-11-8-.09 Wrap-around Note
- 560-11-8-.10 Interest Included in Note-Add On
- 560-11-8-.11 Adjustable Rate Mortgages ("ARM")
- 560-11-8-.12 Instrument Securing Short-Term and Long-Term Notes
- 560-11-8-.13 Secured Lines of Credit
- 560-11-8-.14 Exemptions
- 560-11-8-.15 Determination Letter Requests
- 560-11-8-.16 Claim for Refund
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-9. UNIFORM PROCEDURES FOR MOBILE HOMES
- 560-11-9-.01 Purpose and Scope
- 560-11-9-.02 Definitions
- 560-11-9-.03 Return of Mobile Homes
- 560-11-9-.04 Issuance of Permits; Display of Decals
- 560-11-9-.05 Inspections and Citations
- 560-11-9-.06 Transporting Mobile Homes
- 560-11-9-.07 Valuation Methods
- 560-11-9-.08 Mobile Home Digest
- 560-11-9-.09 Appeals
- 560-11-9-.10 Collection of Tax
- 560-11-9-.11 Penalties
- 560-11-9-.12 Notice of Right to Appeal Mobile Home Valuation
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-10. APPRAISAL PROCEDURES MANUAL
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-11. FOREST LAND PROTECTION
- 560-11-11-.01 Definitions
- 560-11-11-.02 Withdrawing a QFLP Application
- 560-11-11-.03 QFLP Qualifications
- 560-11-11-.04 QFLP Application
- 560-11-11-.05 Period for Local Board of Tax Assessors to Approve or Deny QFLP Applications
- 560-11-11-.06 QFLP Covenant
- 560-11-11-.07 Notice of Breach
- 560-11-11-.08 Notification and Inspection Concerning QFLP in Breach of Covenant
- 560-11-11-.09 Release of Covenant
- 560-11-11-.10 Penalty for Breach
- 560-11-11-.11 Forms
- 560-11-11-.12 Table of Forest Land Protection Act Land Use Values
- 560-11-11-.13 Valuation of Additional Qualified Property which is Contiguous to the Property in the Original Covenant
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-12. COUNTY BOARD OF EQUALIZATION HEARINGS
- 560-11-12-.01 Applicability of Rules
- 560-11-12-.02 Nature of the Proceeding; Hearing Procedure; Burden of Proof
- 560-11-12-.03 Evidence; Official Notice
- 560-11-12-.04 Continuances and Postponements
- 560-11-12-.05 Subpoena Forms; Service
- 560-11-12-.06 Transcripts of Hearing
- 560-11-12-.07 Case Presentment
- 560-11-12-.08 Ruling; Decision
- 560-11-12-.09 Hearing Location
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-13. COUNTY HEARING OFFICERS
- 560-11-13-.01 Applicability of Rules
- 560-11-13-.02 Nature of the Proceeding; Hearing Procedure; Burden of Proof
- 560-11-13-.03 Evidence; Official Notice
- 560-11-13-.04 Continuances and Postponements
- 560-11-13-.05 Subpoena Forms; Service
- 560-11-13-.06 Transcripts of Hearing
- 560-11-13-.07 Case Presentment
- 560-11-13-.08 Ruling; Decision
- 560-11-13-.09 Hearing Location
- 560-11-13-.10 Swearing In Witnesses
- 560-11-13-.11 Hearing Officer Procedural Form
- 560-11-13-.12 Hearing Officers and the Administrative Procedures Act
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-14. STATE AND LOCAL TITLE AD VALOREM TAX FEE
- 560-11-14-.01 Definitions
- 560-11-14-.02 Repealed
- 560-11-14-.03 Rates, Distributions and Collections
- 560-11-14-.04 Repealed
- 560-11-14-.05 Family Inheritance, Devise or Bequest
- 560-11-14-.06 Family Transfer
- 560-11-14-.07 Salvage and Rebuilt Motor Vehicles
- 560-11-14-.08 International Registration Plan
- 560-11-14-.09 Loaner Vehicles and Dealer Inventory
- 560-11-14-.10 Non-Profit Organizations
- 560-11-14-.11 Rental Motor Vehicle Concern Certification
- 560-11-14-.12 Exemptions
- 560-11-14-.13 Penalties and Interest; Waivers; Refunds
- 560-11-14-.14 Used Car Market Guide
- 560-11-14-.15 Fraudulent Transfers and False Information
- 560-11-14-.16 Appeals
- 560-11-14-.17 Directly Financed Dealer Sale
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-15. ILLEGAL DIGEST ENTRY REVIEW
- 560-11-15-.01 Definitions
- 560-11-15-.02 Commissioner's Determination of Property Illegally Appearing on a County Digest
- 560-11-15-.03 Appeal of Commissioner's Determination
- 560-11-15-.04 Nature of the Appeal; Hearing Procedure; Evidence
- 560-11-15-.05 Ruling; Decision
- 560-11-15-.06 Recurring Illegal Digest Entries for Same Property; Revocation of Qualified Status; Reinstatement
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-11. LOCAL GOVERNMENT SERVICES DIVISION Subject 560-11-16. QUALIFIED TIMBERLAND PROPERTY
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-1. ADMINISTRATIVE RULES AND REGULATIONS
- 560-12-1-.01 Repealed
- 560-12-1-.02 Adjustments and Replacements
- 560-12-1-.03 Repealed
- 560-12-1-.04 Repealed
- 560-12-1-.05 Rounding Rule for the Collection of Sales and Use Tax
- 560-12-1-.06 Cash or Accrual Basis
- 560-12-1-.07 Casual Sale
- 560-12-1-.08 Certificate of Exemption
- 560-12-1-.09 Certificate of Registration
- 560-12-1-.10 Certificate of Registration (Special Reporting)
- 560-12-1-.11 Collection of Tax
- 560-12-1-.12 Consigned Tangible Personal Property
- 560-12-1-.13 Consolidated Returns
- 560-12-1-.14 Withdrawals from Inventory
- 560-12-1-.15 Repealed
- 560-12-1-.16 Direct Pay Reporting
- 560-12-1-.17 Dual Operator
- 560-12-1-.18 Exemptions
- 560-12-1-.19 Extension of Time
- 560-12-1-.20 Leased Departments
- 560-12-1-.21 Leases or Rentals
- 560-12-1-.22 Filing and Remittance Requirements
- 560-12-1-.23 Preservation of Records
- 560-12-1-.24 Repealed
- 560-12-1-.25 Refunds
- 560-12-1-.26 Repealed
- 560-12-1-.27 Repealed
- 560-12-1-.28 Repealed
- 560-12-1-.29 Sale Exclusively for 10[CENT] or Less. Invalid
- 560-12-1-.30 Stolen Tax Funds
- 560-12-1-.31 Repealed
- 560-12-1-.32 Taxes Paid to Other States
- 560-12-1-.33 Repealed
- 560-12-1-.34 Trade-Ins
- 560-12-1-.35 State and Federal Excise Tax
- 560-12-1-.36 Pro Rate Allocation of Unidentifiable Sales and Use Tax Proceeds
- 560-12-1-.37 Revocations of Certificates of Registration
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-2. SUBSTANTIVE RULES AND REGULATIONS
- 560-12-2-.01 Admission Charges
- 560-12-2-.02 Advertising
- 560-12-2-.03 Agriculture Exemptions
- 560-12-2-.04 Aircraft Sales, Rentals and Service
- 560-12-2-.05 American Red Cross
- 560-12-2-.06 Amusement Devices and Vending Machines
- 560-12-2-.07 Auctioneers, Agents and Factors
- 560-12-2-.08 Automobile Refinishers and Painters
- 560-12-2-.09 Automotive and Other Motor Vehicle Dealers
- 560-12-2-.10 Automotive Leases and Rentals
- 560-12-2-.11 Banks, Savings and Loan Associations
- 560-12-2-.12 Barber and Beauty Shops
- 560-12-2-.13 Bazaars and School Carnivals
- 560-12-2-.14 Bookbinders and Paper Cutters
- 560-12-2-.15 Book Rental Libraries
- 560-12-2-.16 Bowling Alleys
- 560-12-2-.17 Broadcasting and Broadcasting Distribution; Cable, Radio, and Television
- 560-12-2-.18 Camps
- 560-12-2-.19 Carriers
- 560-12-2-.20 Competitive Projects of Regional Significance
- 560-12-2-.21 Itemization of Tax
- 560-12-2-.22 Churches, Religious, Charitable, Civic and Other Non-Profit Organizations
- 560-12-2-.23 Colleges and Universities
- 560-12-2-.24 Communication Services
- 560-12-2-.25 Containers and Packaging Materials
- 560-12-2-.26 Contractors
- 560-12-2-.27 Convalescent Homes
- 560-12-2-.28 Participation in "Fun Runs" and Other Road Races
- 560-12-2-.29 Dies and Patterns
- 560-12-2-.30 Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items
- 560-12-2-.31 Dunnage and Shoring Materials
- 560-12-2-.32 Utilities
- 560-12-2-.33 Employee Associations and Organizations
- 560-12-2-.34 Repealed
- 560-12-2-.35 Repealed
- 560-12-2-.36 Explosives
- 560-12-2-.37 Fabrication of Tangible Personal Property
- 560-12-2-.38 Fairs, Circuses, Carnivals, etc
- 560-12-2-.39 Farmers, Market Masters, and Other Marketers
- 560-12-2-.40 Federal and Military Reservations
- 560-12-2-.41 Federal and State Governments
- 560-12-2-.42 Florists and Nurserymen
- 560-12-2-.43 Foreign or Non-Resident Contractors and Subcontractors
- 560-12-2-.44 Foreign Vendors
- 560-12-2-.45 Freight, Delivery and Transportation
- 560-12-2-.46 Funeral Services, Cemeteries and Crematoriums
- 560-12-2-.47 Furniture and Storage Warehousemen
- 560-12-2-.48 Repealed
- 560-12-2-.49 Golf and Country Clubs
- 560-12-2-.50 Hospitals, Sanitariums, Nursing Homes
- 560-12-2-.51 Hotels, Motels, Trailer Parks, etc
- 560-12-2-.52 Repealed
- 560-12-2-.53 Interior Decorators
- 560-12-2-.54 Interstate Commerce
- 560-12-2-.55 Kennels, Stables and Pet Shops
- 560-12-2-.56 Repealed
- 560-12-2-.57 Laundries and Dry Cleaners
- 560-12-2-.58 Linen Supply
- 560-12-2-.59 Loan and Finance Companies
- 560-12-2-.60 Lost, Damaged, Or Unclaimed Property
- 560-12-2-.61 Repealed
- 560-12-2-.62 Manufacturing Machinery and Equipment, Industrial Materials, and Packaging Supplies
- 560-12-2-.63 Repealed
- 560-12-2-.64 Energy Necessary and Integral to Manufacturing
- 560-12-2-.65 Meals
- 560-12-2-.66 Monuments and Memorial Stones
- 560-12-2-.67 Repealed
- 560-12-2-.68 Painters and Paperhangers
- 560-12-2-.69 Pawnbrokers
- 560-12-2-.70 Peddlers, Street Vendors, and Others, and Their Vendors
- 560-12-2-.71 Petroleum Dealers
- 560-12-2-.72 Photographs, Photostats, Blue Prints, etc
- 560-12-2-.73 Repealed
- 560-12-2-.74 Premiums and Gifts
- 560-12-2-.75 Printing
- 560-12-2-.76 Repealed
- 560-12-2-.77 Publishers
- 560-12-2-.78 Repairs and Alterations
- 560-12-2-.79 Schools
- 560-12-2-.80 Repealed
- 560-12-2-.81 Shoe, Leather and Like Repairmen
- 560-12-2-.82 Advertising Display Devices, Sign Manufacturers, and Painters
- 560-12-2-.83 Social and Fraternal Organizations
- 560-12-2-.84 Taxicabs
- 560-12-2-.85 Trading Stamp Companies
- 560-12-2-.86 Trustees, Receivers, Executors, and Administrators
- 560-12-2-.87 Machinery for Reducing Air or Water Pollution
- 560-12-2-.88 Labor
- 560-12-2-.89 Repealed
- 560-12-2-.90 Bona Fide Private Elementary and Secondary Schools
- 560-12-2-.91 Repealed
- 560-12-2-.92 Nursing Homes, General or Mental Hospitals
- 560-12-2-.93 Repealed
- 560-12-2-.94 Cabinet Makers
- 560-12-2-.95 Repealed
- 560-12-2-.96 Repealed
- 560-12-2-.97 Training Schools
- 560-12-2-.98 Alarm, Warning, Sound and Music Devices
- 560-12-2-.99 Sheet Metal Contractors
- 560-12-2-.100 Child - caring Institution, Child - placing Agency, or Maternity Home
- 560-12-2-.101 Repealed
- 560-12-2-.102 Video Tape or Motion Picture Film
- 560-12-2-.103 Material Handling Equipment and Racking Systems
- 560-12-2-.104 Food Exemption
- 560-12-2-.105 Machinery-Remanufacturing of Aircraft Engines or Aircraft Engine Parts or Components
- 560-12-2-.106 United States Government Defense Contractors
- 560-12-2-.107 Computer Equipment
- 560-12-2-.108 Bullion, Coins, or Currency
- 560-12-2-.109 Film Producer or Film Production Company
- 560-12-2-.110 Sales Tax Holidays
- 560-12-2-.111 Computer Software and Computer - Related Services
- 560-12-2-.112 Repealed
- 560-12-2-.113 Hunting Preserves and Hunting Clubs
- 560-12-2-.114 Repealed
- 560-12-2-.115 Restaurants
- 560-12-2-.116 Refunds under the Tourism Development Act
- 560-12-2-.117 High-Technology Data Center Equipment
- 560-12-2-.118 Digital Products, Goods, and Codes
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-3. FORMS (FORMS APPLICABLE TO SALES AND USE TAX)
- 560-12-3-.01 Availability
- 560-12-3-.02 Application for Certificate of Registration
- 560-12-3-.03 Certificate of Registration
- 560-12-3-.04 Dealers and Contractors Sales and Use Tax Report
- 560-12-3-.05 Repealed
- 560-12-3-.06 Sales and Use Tax Report
- 560-12-3-.07 Repealed
- 560-12-3-.08 Repealed
- 560-12-3-.09 Dealers Sales and Use Tax Report, Consolidated
- 560-12-3-.10 Certificate of Exemption, Out-of-State Dealer
- 560-12-3-.11 Certificate of Exemption, Georgia Purchaser or Dealer
- 560-12-3-.12 Certificate of Exemption, Out-of-State Delivery
- 560-12-3-.13 Certificate of Exemption, Fuel and Supplies for Use Aboard Vessels Plying High Seas
- 560-12-3-.14 Nonresident Certificate of Exemption Purchase of Motor Vehicle
- 560-12-3-.15 Certificate of Exemption Commercial Fisherman
- 560-12-3-.16 Repealed
- 560-12-3-.17 Sales and Use Tax Claim for Refund
- 560-12-3-.18 Assignment of Vendor's Rights for Refund
- 560-12-3-.19 Credit Memorandum
- 560-12-3-.20 Notice of Assessment; Post Audit
- 560-12-3-.21 Final Notice of Assessment; Post Audit
- 560-12-3-.22 Application for Certificate of Exemption for a Child - caring Institution, Child - placing Agency, or Maternity Home
- 560-12-3-.23 Repealed
- 560-12-3-.24 Repealed
- 560-12-3-.25 Repealed
- 560-12-3-.26 First Delinquent Notice
- 560-12-3-.27 Repealed
- 560-12-3-.28 Repealed
- 560-12-3-.29 Extension of Time
- 560-12-3-.30 Repealed
- 560-12-3-.31 Repealed
- 560-12-3-.32 Application for Certificate of Exemption to Purchase Machinery for New or Expanded Industry
- 560-12-3-.33 Certificate of Exemption to Purchase Machinery for New or Expanded Industry
- 560-12-3-.34 Repealed
- 560-12-3-.35 Repealed
- 560-12-3-.36 Contractor Forms
- 560-12-3-.37 Repealed
- 560-12-3-.38 Repealed
- 560-12-3-.39 Repealed
- 560-12-3-.40 Repealed
- 560-12-3-.41 Repealed
- 560-12-3-.42 Repealed
- 560-12-3-.43 Repealed
- 560-12-3-.44 Repealed
- 560-12-3-.45 Repealed
- 560-12-3-.46 Repealed
- 560-12-3-.47 Repealed
- 560-12-3-.48 Repealed
- 560-12-3-.49 Repealed
- 560-12-3-.50 Application for Certificate of Exemption to Purchase Machinery and Equipment for Reducing Air and Wa
- 560-12-3-.51 Certificate of Exemption to Purchase Machinery and Equipment for Reducing Air and Water Pollution
- 560-12-3-.52 Repealed
- 560-12-3-.53 Application for Certificate of Exemption for a Nonprofit Licensed Nursing Home, Nonprofit General or
- 560-12-3-.54 Certificate of Exemption to Purchase Tangible Personal Property for Use by a Nonprofit Nursing Home,
- 560-12-3-.55 Letter of Authorization
- 560-12-3-.56 Waiver Form
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-4. RAPID TRANSIT TAX
- 560-12-4-.01 Definitions
- 560-12-4-.02 Repealed
- 560-12-4-.03 Applicability of State Sales and Use Tax Act and Regulations
- 560-12-4-.04 Taxable Transactions
- 560-12-4-.05 Use Tax; Collection by Dealers
- 560-12-4-.06 Sales Prior to Effective Date
- 560-12-4-.07 Credit for Taxes Paid
- 560-12-4-.08 Penalties and Interest
- 560-12-4-.09 Obligation to Collect and Remit Tax
- 560-12-4-.10 Repealed
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-5. LOCAL OPTION TAX
- 560-12-5-.01 Definitions
- 560-12-5-.02 Repealed
- 560-12-5-.03 Applicability of State Sales and Use Tax Act and Regulations
- 560-12-5-.04 Taxable Transactions
- 560-12-5-.05 Use Tax; Collection by Dealers
- 560-12-5-.07 Credit for Taxes Paid
- 560-12-5-.08 Penalties and Interest
- 560-12-5-.09 Obligation to Collect and Remit Tax
- 560-12-5-.10 Determination of Entitlement and Qualification
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-6. SPECIAL COUNTY TAX
- 560-12-6-.01 Definitions
- 560-12-6-.02 Repealed
- 560-12-6-.03 Applicability of State Sales and Use Tax Act and Regulations
- 560-12-6-.04 Taxable Transactions
- 560-12-6-.05 Use Tax; Collection by Dealers
- 560-12-6-.06 Sales Prior to Effective Date
- 560-12-6-.07 Credit for Taxes Paid
- 560-12-6-.08 Penalties and Interest
- 560-12-6-.09 Obligation to Collect and Remit Tax
Georgia Administrative Code Department 560. RULES OF DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Subject 560-12-7. EDUCATIONAL LOCAL OPTION TAX
- 560-12-7-.01 Definitions
- 560-12-7-.02 Repealed
- 560-12-7-.03 Applicability of State Sales and Use Tax Act and Regulations
- 560-12-7-.04 Taxable Transactions
- 560-12-7-.05 Use Tax; Collection by Dealers
- 560-12-7-.06 Sales Prior to Effective Date
- 560-12-7-.07 Credit for Taxes Paid
- 560-12-7-.08 Penalties and Interest
- 560-12-7-.09 Obligation to Collect and Remit Tax
- 560-12-7-.10 Determination of Entitlement and Certification of Distribution